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STEEL CENTRE vs. STATE TAX OFFICER (INSPECTIONS 1)
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
G.natarajan
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

STEEL CENTRE

Respondent STATE TAX OFFICER (INSPECTIONS 1)
Court Madras High Court
State

Tamilnadu

Date Oct 21, 2021
Order No.

W.P.Nos.22150, 22152 and 22154 of 2021 And W.M.P.Nos.23385, 23386, 23388, 23389, 23390 and 23391 of 2021

Citation

2021(10) TAXREPLY 4782

Original Order
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ORDER

Mr.G.Natarajan, learned counsel for writ petitioner in all the three captioned writ petitions is before this Virtual Court. The issue involved in all the three writ petitions is one and the same is learned counsel's say. Three separate orders made by the lone respondent in the three captioned main writ petitions, all dated 08.07.2021 bearing reference Nos. 33AAMFS6152PIZL/2017-18, 33AAMFS6152PIZL/2018-19 and 33AAMFS6152PIZL/2019-20 qua assessment years 2017-2018, 2018- 2019 and 2019-2020 respectively have been assailed in the captioned main writ petitions. To be noted, all these three orders have been made under Section 74 of of 'Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017)' [hereinafter 'TN-GST Act' for the sake of convenience and clarity] and 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of convenience and clarity] though provision of law under which the impugned orders have been made....

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