S.R.S Constructions Vs State Tax Officer
Date: July 18, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): C.SARAVANAN
Subject Matter
Assessments signed by an officer in dual capacities are not maintainable
Summary
The Madras High Court ruled on the procedural integrity of assessment orders issued under the CGST Act in the case of M/s S.R.S. Constructions v. The State Tax Officer (Data Analytics). The Petitioner challenged assessment orders dated February 23, 2…
By this common order, these two Writ Petitions are disposed of. 2. Heard learned counsel for the petitioner and learned Government Advocate for the respondents. 3. The petitioner is before this Court against the respective assessment orders both dated 23.02.2024 passed by the first respondent for the assessment years 2020-21 and 2021-22. The challenge in the impugned order is that the same individ…