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SURIYA CEMENT AGENCY vs. THE STATE TAX OFFICER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

K. KUMARESH BABU
Pet. Counsel
S. Karunakar
Res. Counsel
R. Sureshkumar
K. Gokul

Petitioner / Applicant

SURIYA CEMENT AGENCY

Respondent THE STATE TAX OFFICER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 21, 2024
Order No.

W. P. (MD) No. 7338 of 2024 And W. M. P. (MD). No. 6758 of 2024

Citation

2024(11) TAXREPLY 11718

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ORDER

ORDER The challenge in the Writ Petition is the Order of Assessment and also the order passed in the Rectification Application. 2. Heard Mr.S.Karunakar, learned counsel for the petitioner, Mr.R.Sureshkumar, learned Additional Government Pleader appearing on behalf of the first and second respondents and Mr.K.Gokul, learned counsel appearing on behalf of the third respondent. 3. The learned counsel for the petitioner would contend that the petitioner had filed a Rectification Application of the Order of Assessment dated 20.12.2023, within the given time. However, the first respondent without assigning any reasons as to how the order of assessment does not suffer from any apparent error and that too without giving any opportunity of hearing has rejected the application of rectification. Therefore, he would submit that the order impugned herein would have to be set aside with a direction to the first respondent. 4. On the contrary, the learned Additional Government Plea....

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