Abhinaya Constructions Vs State of Tamil Nadu
Date: June 10, 2024
Subject Matter
Commissioner is empowered to designate proper officer for completion of assessment under TNGST
Summary
The case law involves Writ Petitions that challenge orders issued by an officer designated by the Commissioner under the Tamil Nadu GST Act. The petitioners argue that the Commissioner improperly delegated authority to a third respondent, which led t…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this common order, all these Writ Petitions are being disposed of. 2 . The impugned orders are primarily challenged on the ground that the Commissioner has no authority to delegate the power to the third respondent [wrongly mentioned as second respondent in the respective Writ Petitions] to pass the impugned order. 3. The learned counsel for…