K.N.Raj Constructions Vs State Tax Officer
Date: December 2, 2025
Subject Matter
GST Assessment Based on Inflated Income Tax Turnover Set Aside for Forensic Audit
Summary
The Madras High Court has set aside assessment orders issued under Section 74 of the GST enactments. The case has been remitted back to the respondents for a fresh assessment, specifically directing a forensic audit of the petitioner's records. This…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These cases were heard twice, once at the time of the admission, and again today. All these writ petitions are being disposed of by this common order. 2. In these writ petitions, the petitioner has challenged the assessment orders in DRC-07 dated 08.11.2024 passed for the respective tax periods by the respondent under Section 74 of the respectiv…