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TVL. M. SHANMUGAVELU, GOVERNMENT WORKS CONTRACTOR vs. THE STATE TAX OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

G.R.SWAMINATHAN
Pet. Counsel
N.sudalaimuthu
S.karunakar
Res. Counsel
J.padmavathi Devi

Petitioner / Applicant

TVL. M. SHANMUGAVELU, GOVERNMENT WORKS CONTRACTOR
Respondent THE STATE TAX OFFICER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Mar 31, 2021
Order No.

W.P.(MD)Nos.7291 & 7293 of 2021 And W.M.P.(MD)Nos.5551 & 5552 of 2021

Citation

2021(3) TAXREPLY 4406
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ORDER

Heard the learned counsel on either side. 2. The petitioner is a works contractor. The specific case of the petitioner is that while settling the bill amounts received, departments had in fact deducted the tax payable. It is not known as to whether remittance was made by the departments or not. 3. Be that as it may, the petitioner's place of business was inspected by the enforcement wing officials on 10.09.2020. Based on the same, show cause notice was issued on 20.10.2020. The petitioner submitted his reply dated 24.12.2020. However, without granting an opportunity of personal hearing, the impugned orders were straightaway passed. This is on the face of it as violative of Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 4. Therefore, on this sole ground the orders impugned in these writ petitions are quashed. The writ petitions stand allowed. The matter is remitted to the file of the respondent to pass orders afresh in accordance with law. The respo....

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