Tvl. S. Seerala Selva Kumaran vs. The State Tax Officer
Held
The Court quashed the impugned order as it was passed after a dropping order had already been issued. The case was remitted back to the respondent for a fresh order.
Facts
The petitioner challenged an order confirming a show-cause notice for tax period 2020-2022. A subsequent dropping order was passed on 03.11.2025, prior to the impugned order dated 17.11.2025, stating no excess ITC was availed.
Key Issues
Whether an order confirming a show-cause notice can be sustained when a subsequent dropping order was already passed. The validity of proceedings when a dropping order exists.
Sections Cited
Section 61, Section 16
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Before: and
This Writ Petition is taken up for final hearing at the time of admission, with the consent of the learned counsel for the petitioner and the learned Government Advocate (Taxes) for the respondent. 2.The petitioner is before this Court challenging the impugned order dated 17.11.2025, whereby the proposal contai
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