2026 (2) TMI 165

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.... 2024 - -<br>GST<br>Honourable Mr. Justice C. Saravanan For the Petitioner : Mr. R. Jawahar Lal in both cases For the Respondents : Mr. C. Harsha Raj, Special Government Pleader in both cases COMMON ORDER By this common order, both the writ petitions are disposed of. 2. In W.P.No.27498 of 2024, the petitioner has challenged the impugned Audit report dated 04.03.2024 issued by the 3r....

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....ar the matter in detail; (iii) However, passing of the final assessment order alone shall be deferred till 01.10.2024." 5. The case was heard pursuant to the directions under the interim order dated 13.09.2024 of this Court. Pursuant thereto, the second respondent / Assistant Commissioner (ST) on 08.12.2025 issued conclusion and recommendations read as follows:- Conclusion & Recomme....

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....oposed do not find support in verified primary records or statutory provisions. It is further noted that the taxpayer has already approached the Hon'ble High Court of Madras by way of a Writ Petitions concerning: (a) the issue of limitation, (b) the audit observations, and (c) the consequential proceedings. As per the orders of the Hon'ble High Court of Madra....

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....the Assessment Year 2018-19, quash the same (in W.P.No.27498/2024)and; (iii) to STAY the operation of the Impugned Show Cause Notice in 33AABCR2655Q1Z1/2018-2019 dated 22.07.2024 issued by the 3rd Respondent for the Assessment year 2018-19, (in WMP.30010/2024) pending disposal of the above writ petition 27501/2024 respectively. Order: These petitions and Miscellaneous petition co....