Tvl.Ss Printers vs. The Assistant Commissioner (St)

The crux of the matter is that covering the very same discrepancy already an order was passed on 01.12.2022, as against which the petitioner has already filed a statutory appeal which is pending before the appellate authority in A.P.T-54 of 2023. While so, covering the very same discrepancies, which are subject matter of the appeal, this second exercise is done.

According to the learned counsel appearing for the petitioner, the same is nothing but a duplication.

The learned Government Standing Counsel, appearing on behalf of the respondent, submitted that it is the duty of the assessee to have brought such a plea to the notice of the authority.

When it is pleaded that the discrepancy noted in the Show Cause Notice and confirmed by the impugned order dated 29.04.2024 is covered in the earlier proceedings, the same can also be examined by the respondent. Therefore, I am of the view that the entire issue requires reconsideration. 3 https://www.mhc.tn.gov.in/judis

In view thereof, the writ petition is allowed on the following terms:- i. The impugned order dated 29.04.2024 shall stand quashed and the matter shall stand remanded to the file of the respondents; ii. Within a period of three weeks from today, the petitioner shall file an additional reply and produce such documents in support of its claim and it is for the respondent to consider the same afresh and pass appropriate orders in accordance with law; iii. No costs. Consequently, connected miscellaneous petition is closed. 19.06.2026 Neutral Citation: No rgm 4 https://www.mhc.tn.gov.in/judis To The Assistant Commissioner (ST), Sivakasi-3 Assessment Circle, Commercial Taxes Buildings, Sivakasi, Virudhunagar District. 5 https://www.mhc.tn.gov.in/judis D.BHARATHA CHAKRAVARTHY