2025 (4) TMI 426

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....er : Ms. S. Vishnu Priya for Mr. N. Inbarajan For the Respondent : Ms. Amirtha Poonkodi Dinakaran Government Advocate ORDER This Writ Petition is of the year 2022. 2. The petitioner is aggrieved by the Impugned Order dated 07.03.2022 passed by the respondent for the Assessment Year 2016-2017. The Impugned Order precedes notices dated 08.03.2019, 14.01.2020 and 09.02.2021. 3. It appe....

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....6. Be that as it may, the law on the subject has now been settled by the Division Bench of this Court in Sahyadri Industries Limited Vs. State of Tamil Nadu, (2023) 115 GSTR 320 (Mad.). The conclusion in the said Judgment reads as under:- "232. In the result: i. T.C.Nos.19, 20 & 21 of 2022 are dismissed. ii. W.A.Nos.451 of 2022 & 2714 of 2021 & 2637 to 2640 of 2021 & 119, 125, 13....

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....within a period of 30 days from the date of receipt of a copy of this order. v. The Original Authority/Appellate Authority as the case may be shall pass orders within three months of the receipt of this order after affording an opportunity of personal hearing." 6. In the light of the above, the Impugned Order is set aside and the matter is remitted back to the respondent to pass a fres....

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....ng dealer Tvl. Sh Magahalakshmi timer, has raised sale invoice and collected tax at 14.5% and not paid t the Government exchequer for the sale value as detailed below Rtn_prd_frons/M Rtn_prd_to/Y Inv_no Inv_dt Purc_value Tax_paid Tax_I 01-09-2016 30-09-2016 9 23-09-2016 317000.00 45963 14.5 01-09-2016 30-09-2016 8 22-09-2016 369027.59 53509 14.5 01-09-2016 30-09-2016 12 26-09-2016 3780....