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SUGUNA AUTOMOBILES vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

M.SUNDAR
Pet. Counsel
K.a.parthasarathy
Res. Counsel
T.n.c.kaushik

Petitioner / Applicant

SUGUNA AUTOMOBILES
Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Dec 12, 2022
Order No.

W.P.No.33291 of 2022 And WMP.No.32734 of 2022 in W.P.No.33291 of 2022

Citation

2022(12) TAXREPLY 6694
Original Order
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ORDER

ORDER This order will now govern the captioned main writ petition and the captioned 'Writ Miscellaneous Petition' ['WMP'] thereat. 2. In the captioned main writ petition, 'an order dated 06.09.2021 bearing Reference No.304/2019/A2' [hereinafter 'impugned order' for the sake of convenience and clarity] has been called in question. 3. Mr.K.A.Parthasarathy, learned counsel on record for writ petitioner is before this Court. Learned counsel submits that the impugned order has been made under Section 73 of 'Central Goods and Services Tax Act, 2017' [hereinafter 'C-GST Act' for the sake of brevity, convenience and clarity]. 4. Notwithstanding very many averments in the writ affidavit, learned counsel, at the hearing predicated his challenge to the impugned order on two main points and they are as follows: a) a 'Show Cause Notice' ['SCN'] as contemplated under subsection (2) of Section 73 of C-GST Act was n....

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