Vadivel Pyro Works Vs State Tax Officer (ST)
Date: July 25, 2023
Subject Matter
Taxpayer should be granted a personal hearing before passing the rectification order u/s 161
Summary
In the case of M/s. Vadivel Pyro Works v. The State Tax Officer, the Madras High Court set aside a demand raised by the Revenue Department. The court ruled that the rectification order passed under Section 161 of the CGST Act was invalid because the…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These writ petitions are filed challenging the assessment order, dated 10.11.2022 and rectification order, dated 30.11.2022 and the consequential proceedings, dated 01.03.2023. The writ petition in W.P. (MD)No.11143 of 2023 is filed for the assessment year 2017-2018, W.P. (MD)No.11144 of 2023 is filed for the assessment year 2018-2019 and…