Tvl. P. Baskar Vs Deputy State Tax Officer (Intelligence)
Date: November 26, 2024
Subject Matter
Renting vehicles to a GTA is explicitly exempt under Notification No. 12/2017-Central Tax (Rate)
Summary
The case involves a writ petition filed by a proprietory concern that provides vehicles on hire to Goods Transport Agencies (GTA). The petitioner, registered under the Tamil Nadu Goods and Services Tax Act, challenged an order dated September 2, 2024…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The writ petition is filed challenging the impugned order dated 02.09.2024 on the premise that it has been made in gross disregard of the reply which was filed in response to the Show Cause Notice dated 05.06.2024 and thus, suffers from violation of principles of natural justice. 2. The petitioner is a proprietory concern. The petitioner is inte…