Tvl. A.Venkatachalam Vs Assistant Commissioner (ST)
Date: January 8, 2024
Subject Matter
Adjudication of notices i.r.o Recovery on Royalty to be held in abeyance until resolved by SC Constitution Bench
Summary
The case law consists of a batch of writ petitions categorized into four main challenges: (a) the constitutionality of Entry 17 (viii) of G.O.Ms.No.72 as amended by G.O.Ms.No.170; (b) a challenge to Circular No.164/20/2021 regarding the levy of Goods…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT Heard all the parties and perused the records. 2. For the sake of clarity and ease of reference, this batch of writ petitions can be segregated into 4 categories viz., a) Challenging the vires of Entry 17 (viii) of G.O.Ms.No.72 dated 29.06.2017 as amended by para 1 (e) of G.O.Ms.No.170 dated 3 1.12.2018; b) Challenge to Circular No.164/20/2021 -…