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TOWN & CITY DEVELOPERS vs. THE STATE TAX OFFICER (INTELLIGENCE) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
S. Durairaj
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

TOWN & CITY DEVELOPERS
Respondent THE STATE TAX OFFICER (INTELLIGENCE) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 3, 2024
Order No.

W. P. Nos. 11579, 11591 & 11595 of 2024 And W. M. P. Nos. 12689, 12675, 12690, 12693, 12694 & 12674 of 2024

Citation

2024(6) TAXREPLY 9867
Original Order
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ORDER

COMMON ORDER Assessment orders relating to assessment periods 2019-20, 2020-21 and 2021-22 are assailed primarily on the ground of denial of reasonable opportunity. The petitioner is a developer who had availed of the benefit of Notification No.03/2019 – Central Tax (Rate) dated 29.03.2019 (Notification No.03/2019), and was consequently paying GST at 1%. Pursuant to an inspection, an intimation dated 22.07.2022 was issued to the petitioner. Such intimation was replied to on 05.08.2022. Since the respondents were not satisfied with such reply, show cause notices were issued in December 2023. The petitioner sent replies dated 29.12.2023 and 24.02.2024 to the show cause notices. The orders impugned herein were issued in these facts and circumstances. 2. Learned counsel for the petitioner invited my attention to the petitioner's replies dated 05.08.2022, 29.12.2023 and 24.02.2024. By pointing out that the petitioner expressly requested for a personal hearing by reply d....

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