Elite Natural Private Limited Vs State Tax Officer

Date: June 5, 2024

Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
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Subject Matter

Adjudication order must record reasons for rejecting taxpayer's submissions

Principles of Natural JusticeAdjudication

Summary

The case law involves writ petitions filed against orders in original related to the assessment periods 2019-2020, 2020-2021, and 2021-2022. The petitioner responded to show cause notices and addressed various tax proposals, including excess Input Ta…

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These three writ petitions are directed against orders in original pertaining to assessment periods 2019-2020, 2020-2021 and 2021-2022, respectively. Upon receipt of show cause notices dated 09.12.2023, the petitioner asserts that it replied on 04.01.2024 and dealt with the four tax proposals. The orders impugned herein were issued after offerin…

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