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VEERA AGENCIES vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

P. T. ASHA
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
T. Amjadkhan

Petitioner / Applicant

VEERA AGENCIES

Respondent THE ASSISTANT COMMISSIONER
Court Madras High Court
State

Tamilnadu

Date Apr 18, 2023
Order No.

W.P.(MD) Nos.7608 and 7609 of 2023 And W.M.P(MD) Nos.7076, 7077, 7082 and 7085 of 2023

Citation

2023(4) TAXREPLY 7433

Original Order
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ORDER

COMMON ORDER The above writ petitions are filed seeking for the issuance of a writ of certiorari to quash the assessment orders passed by the respondent dated 31.01.2023 in GSTIN.33BYPG9589F1ZO/2019-20 (W.P(MD)No. 7608 of 2023) and dated 08.02.2023 in GSTIN. 33BYPG9589F1ZO/2020-21 (W.P(MD) No.7609 of 2023). The facts are identical in both the writ petitions and it is only the assessment year, that is different. W.P(MD) No.7608 of 2023 deals with the period 2019-20 and W.P(MD) No.7609 of 2023 deals with the period 2020-21. 2. It is the case of the petitioner sole proprietary concern that they are dealing with lamps and light fittings insulated wire, cable and electronic conductors and labour and supply services. The petitioner has their place of business at T.S.No.8506 and 8507, Shop No.115, 1st Vijay Palace, Sathyamurthy Road, Pudukkottai-622 001. It is the case of the petitioner that one of the suppliers/sellers is one Star Agencies, who are carrying business at No.365-A, M....

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