Writ petition against a GST assessment order was closed after the petitioner filed appeals before the appellate authority with pre-deposit; interim stay and earlier attachment stood raised; no adjudication on merits.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.12620 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 02.07.2024
CORAM
THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.12620 of 2024 and W.M.P.Nos.13781 & 13782 of 2024
M/s.DCN Constructions Represented by its Partner, Mr.C.Loganathan, 4/27, Sundarakutti Village, Chettykuppam Post, Gudiyatham – 635 810. ... Petitioner
-vs-
The State Tax Officer, Gudiyatham West 36/50, Gandhi Road, Nadupet, Gudiyatham – 635 602. ... Respondent
PRAYER : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records leading to the issuance of assessment order bearing Reference
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W.P.No.12620 of 2024
GSTIN: 33AAEFD8147K1ZB/2018-19 dated 11.05.2022, passed by the
respondent herein and quash the same.
For Petitioner : Ms.S.P.Sri Harini
For Respondent : Mr.V.Prasanth Kiran, GA (T)
ORDER
By order dated 06.06.2024, it was recorded that there will be an interim stay of the order impugned in this writ petition subject to the condition that the petitioner assails the order issued in February 2024 before the appellate authority within ten days. At today's hearing, learned counsel for the petitioner submits that appeals were presented before the appellate authority by making the requisite pre deposit. The earlier attachment stands raised in these facts and circumstances.
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W.P.No.12620 of 2024
02.07.2024 (2/4)
rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No
To
The State Tax Officer, Gudiyatham West 36/50, Gandhi Road, Nadupet, Gudiyatham – 635 602.
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W.P.No.12620 of 2024
SENTHILKUMAR RAMAMOORTHY,J
rna
W.P.No.12620 of 2024 and W.M.P.Nos.13781 & 13782 of 2024
02.07.2024
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W.P.No.12620 of 2024
(2/4)
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1 provisions across 1 enactments
M/s.DCN Constructions represented by its Partner, Mr.C.Loganathan
The State Tax Officer, Gudiyatham West
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
