M.K.N. Coconut Industries Vs State Tax Officer (Intelligence)
Date: October 9, 2023
Subject Matter
WPs filed beyond the statutory appeal period prescribed under Section 107 liable to be dismissed
Summary
In the given case law, the petitioner, a manufacturer of dessicated coconut, challenged the orders from the State Tax Officer passed under Section 62 of the TNGST Act, 2017, which related to tax assessments for two financial years (2017-18 and 2018-1…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this common order, both these writ petitions are being disposed of. 2. In these writ petitions, the petitioner has challenged the respective orders passed by the respondent, State Tax Officer ( Intelligence) both dated 15.10.2019 in GST INS Regr.Sl.No.1/2019-20 for the Assessment Years 2017-18 [December 2017 to March 2018] and for the Assessm…