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TRANSASIA BIO-MEDICALS LIMITED vs. THE SUPERINTENDENT OF GST & CENTRAL TAX & OTHERS
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
Rajnesh Pathiyal
Gdjearany

Petitioner / Applicant

TRANSASIA BIO-MEDICALS LIMITED

Respondent THE SUPERINTENDENT OF GST & CENTRAL TAX & OTHERS
Court Madras High Court
State

Tamilnadu

Date Feb 23, 2023
Order No.

W.P. No.5015 of 2023 And WMP Nos.5047 and 5048 of 2023

Citation

2023(2) TAXREPLY 7073
Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order in original dated 21.12.2022 passed by the second respondent on the ground of violation of principles of natural justice. 2. The following grounds have been raised by the petitioner for filing this writ petition : a) The petitioner has challenged the constitutional validity of Section 140(3)(iv) of the Central Goods and Services Tax Act, 2017 in writ petition Nos.16642 to 16644 of 2018. Since the challenge to the aforementioned Section is pending, by total non application of mind to the said fact, the impugned order-in-original has been passed b) inadvertently, the petitioner had submitted a declaration in its return on 30.06.2017 that there is Nil inventory but the respondents have not given due consideration to the said fact and has passed the impugned order-in-original. But by total non application of mind to the same, the respondent has passed the impugned order-in-original. 3. Admittedly,....

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