Balaji Electrical & Hardwares Vs State Tax Officer
Date: February 14, 2024
Subject Matter
Order not satisfying the ingredients of Section 74 in terms of allegations of fraud, wilful misstatement, or suppression of facts is liable to be set-aside
Summary
The case of Balaji Electrical & Hardwares Vs State Tax Officer (ST) set a precedent by emphasizing the importance of adhering to the statutory requirements laid out in Section 74 of the TNGST Act. The petitioner challenged an assessment order and…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner assails an assessment order dated 14.07.2023 and the consequential attachment notice dated 21.12.2023. 2. The petitioner asserts that he had filed the requisite GST returns and was unaware of the intimation, show cause notice and assessment order until the attachment order was communicated to the petitioner in December 2023. Upon…