Tvl. Manickavasagam S. Vs Proper Officer/Commercial Tax Officer
Date: June 4, 2026
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): D.BHARATHA CHAKRAVARTHY
Subject Matter
Assessment Remanded, Seigniorage Tax Recovery Halted Pending SC Verdict
Summary
The High Court has set aside the assessment order passed under Section 74 of the Tamil Nadu Goods and Services Act, 2017, and remanded the matter for fresh consideration. The decision was based on the fact that the very incidence of tax on seigniorag…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition is filed challenging the impugned order in GST ASMT 15 Temporary ID: 332500004524 TMP/2020-2021, dated 24.02.2026 issued by the respondent. The impugned order is the order of assessment passed under Section 74 of the Tamil Nadu Goods and Services Act, 2017. 2. The learned counsel for the petitioner would submit that the subjec…