Abhinaya Constructions Vs State of Tamil Nadu
Date: December 19, 2024
Court: High Court
Bench: Madras
Type: Writ Appeal
Judge(s)/Member(s): R.SUBRAMANIAN, R.SUBRAMANIAN
Subject Matter
Writ appeal dismissed for non-exhaustion of alternate remedy of appeal
Summary
In this case, the appellant challenged a decision made by a State Tax Officer under Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017, regarding the determination of tax payable. The appellant's argument centered on the claim that the Off…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The appellant in all these appeals is aggrieved by the common order of the Writ Court, wherein, the Writ Court refused to entertain the writ petitions, in view of the alternative remedy that is available under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017 [for brevity ‘the Act’]. 2. The challenge in the Writ Petitions was to the…