S. P. Mani and Mohan Diary (India) Pvt Ltd Vs Assistant Commissioner (ST)
Date: September 27, 2024
Subject Matter
Demand alleging suppression of supplies based on power consumption alone is not sustainable
Summary
The case involves two Writ Petitions challenging Assessment Orders dated June 25, 2024, which confirmed tax demands of Rs.5,12,73,268/- and Rs.5,98,02,972/- along with equal penalties under Section 74 of the TNGST Act. The petitioner had received a s…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The challenge in both Writ Petitions is to the orders dated 25.06.2024 passed by the respondent and to quash the portion of the order, in and by which, the respondent has confirmed the tax to the tune of Rs.5,12,73,268/- and Rs.5,98,02,972/- respectively and imposed equal amount of penalty under Section 74 of TNGST Act apart from demand of inter…