Tvl.Kalika Engineering And Constructions vs. The State Tax Officer
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Before: and
The writ petition is filed challenging the impugned proceedings dated 23.02.2026. 2.The crux of the submissions made by the learned counsel for the petitioner is that, since the assessment pertains to the financial year 2024–2025, the impugned order ought not to have been passed under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (hereinafter referred to as "the TNGST Act"). Instead, proceedings ought to have been initiated under Section 74A of the TNGST Act. The said position could not be refuted by the learned Government Standing Counsel appearing on behalf of the respondents. ____________ https://www.mhc.tn.gov.in/judis
In view thereof, this writ petition is ordered on the following terms: (i) The impugned orders dated 23.02.2026 are set aside. However, the respondents are at liberty to issue a fresh show cause notice under Section 74A of the TNGST Act and re-determine the issue in accordance with law. (ii) No costs. Consequently, the connected Miscellaneous Petition is closed. 25.06.2026 NCC : Yes / No (6/6) smn2 To:- 1.The State Tax Officer, Karaikudi Assessment Circle, Commercial Taxes Buildings, Karaikudi, Sivagangai District. 2.The Commercial Tax Officer, Karaikudi Assessment Circle, Commercial Taxes Buildings, Karaikudi, Sivagangai District. ____________ https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY
, J.
smn2
2026 (6/6) ____________ https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.