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TVL. DHANANJAY TIMBER AND HARDWARE vs. THE STATE TAX OFFICER, INSPECTION CELL-4, TRICHY.
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
A.satheesh Murugan
Res. Counsel
K.s.selva Ganesan

Petitioner / Applicant

TVL. DHANANJAY TIMBER AND HARDWARE

Respondent THE STATE TAX OFFICER, INSPECTION CELL-4, TRICHY.
Court Madras High Court
State

Tamilnadu

Date Mar 24, 2022
Order No.

W.P(MD).Nos.5274 to 5276 of 2022 And W.M.P(MD).Nos.4291, 4294 and 4295 of 2022

Citation

2022(3) TAXREPLY 5539

Original Order
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ORDER

The petitioner has challenged the impugned order, dated 27.01.2021 and 29.01.2021 in W.P(MD).Nos.5274 and 5275 of 2022 and W.P.(MD).No. 5276 of 2022 respectively, only on the ground that the notice was issued in GST DRC-01 instead the notice has been issued manually. The learned counsel for the petitioner therefore submits that the writ petition is liable to be allowed. 2. Opposing the prayer, the learned Additional Government Pleader for the respondent placed reliance on the decision of this Court in W.P.(MD).No. 4083 of 2022, vide order dated 07.03.2022, wherein, the writ petition was dismissed with the liberty to the petitioner to file a statutory appeal before the Deputy Commissioner (Goods and Services Tax Appeals). The learned counsel for the respondent further submits that the petitioner has filed this writ petition long after the impugned order was passed on 27.01.2021 and 29.01.2021 in W.P(MD).Nos.5274 and 5275 of 2022 and W.P.(MD).No.5276 of 2022 respectively, therefor....

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