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VIVEGAM TRAVELS vs. THE ASSISTANT COMMISSIONER (ST) (CIRCLE) , TUTICORIN
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
A. Thiyagarajan
S. Karunakar
Res. Counsel
J. K. Jayaseelan

Petitioner / Applicant

VIVEGAM TRAVELS
Respondent THE ASSISTANT COMMISSIONER (ST) (CIRCLE) , TUTICORIN
Court Madras High Court
State

Tamilnadu

Date Jun 25, 2024
Order No.

W. P. (MD) Nos. 25338 & 25339 of 2022 And 7921 & 7922 of 2024 And W. M. P. (MD) Nos. 19429, 19431 of 2022 And 7196, 7197, 7203, 7204 of 2024

Citation

2024(6) TAXREPLY 10076
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ORDER

COMMON ORDER By this common order, the above mentioned four Writ Petitions are disposed of. 2. In these Writ Petitions, the petitioner has challenged the impugned orders passed under Sections 63 and 74 of the TNGST Act, 2017. The dispute pertains to the assessment years 2018-19 and 2019-20. 3. It is the case of the petitioner that there is overlapping with the demand that was confirmed under Section 63 of the TNGST Act, 2017 earlier and the same demand has been confirmed again in the subsequent orders passed for the assessment years 2018-19 and 2019-20 under Section 74 of the TNGST Act, 2017. 4. The demand that have been confirmed in these assessment years, which are impugned orders in these Writ Petitions, are as under: S.No W.P.(MD) Nos. Assessment year Demand under Section 63 notice Demand under Section 74 notice 1. ....

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