Nanjappan Senthilkumar (Prop: Bhavani Agro Services) Vs Deputy Commercial Tax Officer
Date: June 3, 2024
Subject Matter
GST order not sustainable if tax demand under the adjudication order exceeds the amount specified in the show cause notice
Summary
In the case of Nanjappan Senthilkumar vs. Deputy Commercial Tax Officer, the petitioner challenged an order issued in response to discrepancies found in their tax returns. The petitioner contended that the order lacked reasoning and unjustifiably inc…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order in original dated 10.10.2023 is the subject of challenge in this writ petition. The petitioner received a notice dated 22.06.2023 in relation to discrepancies in the returns filed by the petitioner and replied thereto on 11.04.2023. A show cause notice was issued thereafter and eventually the proceedings culminated in the impugned order…