Neeyamo Enterprise Solutions Private Limited Vs Commercial Tax Officer (Madras High Court)
Date: June 7, 2026
Subject Matter
SEZ Unit's Assessment Orders Set Aside to Allow Production of LUT and SEZ Certificate
Summary
The Madras High Court has set aside the assessment orders passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017, against an SEZ unit. The matter is remanded for fresh consideration, primarily because the petitioner failed to prod…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT These writ petitions are interconnected and are, therefore, taken up together and disposed of by this common order. 2. The writ petitions challenge the respective assessment orders passed under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 [hereinafter referred to as “the TNGST Act”]. 3. Upon considering the oral and written subm…