Tvl. Vairam Agencies Vodafone Cell Vs State Tax Officer
Date: July 27, 2025
Subject Matter
Demand Against Deceased Proprietor: Legal Heir to file a statutory appeal u/s 107
Summary
This writ petition challenges an assessment order dated February 5, 2025, passed under Section 74 of the TNGST / CGST Act, 2017, for the assessment year 2017-2018. The petitioner's father, the proprietor of Tvl. Vairam Agencies Vodafone Cell, passed…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner is before this Court challenging the impugned order dated 05.02.2025, passed by the respondent for the Assessment Year 2017–2018, under Section 74 of the TNGST / CGST Act, 2017. 2. It is the case of the petitioner that the petitioner’s father was the Proprietor of Tvl. Vairam Agencies Vodafone Cell and that he passed a…