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VADIVEL PYRO WORKS & OTHERS vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

S.SRIMATHY
Pet. Counsel
S.karunakar
Res. Counsel
B.saravanan

Petitioner / Applicant

VADIVEL PYRO WORKS & OTHERS

Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Jul 26, 2023
Order No.

W.P.(MD)Nos. 11143 to 11145 of 2023 And W.M.P.(MD)Nos. 9730 to 9732 of 2023

Citation

2023(7) TAXREPLY 7672

Original Order
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ORDER

COMMON ORDER These writ petitions are filed challenging the assessment order, dated 10.11.2022 and rectification order, dated 30.11.2022 and the consequential proceedings, dated 01.03.2023. The writ petition in W.P. (MD)No.11143 of 2023 is filed for the assessment year 2017-2018, W.P. (MD)No.11144 of 2023 is filed for the assessment year 2018-2019 and W.P. (MD)No.11145 of 2023 is filed for the assessment year 2019-2020. 2. The petitioner is the manufacturer and trader of fireworks and is an assessee under the Tamil Nadu Goods and Service Tax Act, 2017 bearing Registration No. in GSTIN No.33AAFKV8790QIZ2. The contention of the petitioner is that he used to purchase the raw materials and packing materials for manufacturing of fireworks from registered dealers within the State as well from outside the State. After manufacturing the fireworks, the petitioner sends the same to the registered dealers within the State and also to the registered dealers outside the State. The petiti....

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