M/S.Manickam Company Firm vs. The State Tax Officer
Held
The Court set aside the impugned order and directed the petitioner to deposit 25% of the disputed tax. The assessment order was to be treated as a show cause notice, allowing the petitioner to file objections.
Facts
The petitioner challenged an assessment order, alleging it traversed beyond the show cause notice, ignored submissions and payments, and showed a non-application of mind with duplicated liability. The petitioner sought an opportunity to present objections after paying 25% of the disputed tax.
Key Issues
Whether the assessment order was passed without proper application of mind and beyond the scope of the show cause notice, and if the petitioner should be granted an opportunity to present their case.
AI-generated summary — verify with the full judgment below
Before: and
The writ petition is filed challenging the impugned proceedings of the respondent bearing Ref.No.ZD331223243511Z dated 28.12.2023, for the Assessment year 2017-2018. 2. The impugned order is challenged on the premise that, (a) the impugned or
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.