Kathiravan Vs Commissioner of State Tax
Date: February 15, 2026
Subject Matter
Assessment Orders Passed Without Personal Hearing Set Aside, Matter Remanded for Fresh Consideration
Summary
The High Court allowed the writ petition, setting aside the assessment orders dated 08.01.2024 and 29.04.2024, issued under Section 74 of the TNGST/CGST Act, 2017. The Court found that the orders were passed without providing the petitioner an opport…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned orders dated 08.01.2024 and 29.04.2024 passed by the State Tax Officer, Woraiyur Assessment Circle, Tiruchirappalli, under Section 74 of the TNGST/CGST Act, 2017, for the years 2017-18 and 2018-19, demanding sums of Rs.18,74,742/- and Rs.9,40,694/- respectively, 2. Mr. R. Suresh Kumar, l…