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TaxReply India Pvt Ltd

Neeyamo Enterprise Solutions Private Limited Rep. by its Manager Ms. Archana K vs. The Commercial Tax Officer & OTHERS
(Madras High Court)


Petitioner (Applicant)

Neeyamo Enterprise Solutions Private Limited Rep. by its Manager Ms. Archana K
Respondent The Commercial Tax Officer & OTHERS
Court Madras High Court
State

Tamilnadu

Date Nov 11, 2025
Order No.

W. P(MD)Nos. 30453 to 30458 of 2024 And W. M. P. (MD)Nos. 25593, 25594, 25597, 25599, 25595, 25598, 25602, 25604, 25603, 25606, 25600 & 25601 of 2024 And W. M. P. (MD)Nos. 5215, 5224, 5226, 5271, 5261 & 5264 of 2025

Citation

2025(11) TAXREPLY 15023
Original Order
Hon'ble Judges

MR. JUSTICE G.R. SWAMINATHAN

Counsel for Petitioner

Mr. J. Dinesh

Counsel for Respondent

Mr. R. Suresh Kumar Additional Government Pleader

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TaxGPT

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Short Summary:
The court quashed the show-cause notices and resulting assessment orders issued under Section 74 of the TNGST Act because they did not allege or record the jurisdictional facts—fraud, wilful misstat..... Subscribe to Read more


ORDER

COMMON ORDER Heard both sides. 2.The cases on hand pertain to the financial years 2018-2019 to 2022-2023 and the period from April 2023 to August 2023. The first respondent issued show cause notices dated 10.05.2024 calling upon the assessee to show cause as to why he should not pay the tax, interest and penalty determined in the show cause notices. The show cause notices were a fall out of the surprise inspection conducted in the petitioner's business premises on various dates in September 2023 under Section 67 of the TNGST Act, 2017. As many as 9 defects were noticed and they had been catalogued in the notices also. The petitioner failed to respond to the show cause notices. Thereafter, the impugned orders came to be passed on 11.06.2024 and 18.06.2024 calling upon the petitioner to pay the petition mentioned sums towards tax, penalty and interest. Challenging the same, these writ petitions have been filed. 3.The respondent has filed counter-affidavit and the learn....

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