Tvl. Honesty Autos vs. The State Tax Officer
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Before: and
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Additional Government Pleader for the respondent.
The petitioner has challenged the impugned order, dated 18.02.2025, which preceded the Show Cause Notice, dated 25.11.2024. The demand proposed in the Show Cause Notice are as under: 2/6 https://www.mhc.tn.gov.in/judis
It is informed by the learned counsel for the petitioner that in respect of item No.9 in the above table, another Show Cause Notice had been issued on 25.11.2024. As far as SGST and CGST are concerned, the same amount was demanded. As far as IGST is concerned, the demand was for a sum of Rs.7,53,017/-, whereas in the impugned notice, the demand has been confirmed for a sum of Rs.8,25,134/-.
It is submitted that in the proceedings insofar as item No.9 in the table mentioned above is concerned, was dropped by an order, dated 12.02.2025. However, vide impugned order, dated 18.02.2025, pursuant to the Show Cause 3/6 https://www.mhc.tn.gov.in/judis Notice, dated 25.11.2024, the same has been confirmed and that appears to be followed insofar as the item No.9 is concerned.
Considering the same, the impugned order is set aside and the case is remitted back to the respondent to pass fresh orders on merits, after considering the order, that came be passed on 12.02.2025, pursuant to the Show Cause Notice, dated 15.03.2024. 6. This exercise shall be completed as expeditiously as possible preferably within a period of three (3) months from the date of receipt of a copy of this order.
This Writ Petition is disposed of, with the above observations. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 25.06.2025 Internet : Yes / No apd To 4/6 https://www.mhc.tn.gov.in/judis The State Tax Officer, Virudhunagar 1 Assessment Circle, Virudhunagar. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2025 6/6 https://www.mhc.tn.gov.in/judis
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