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HIGH COURT OF MADRAS
Hon`ble Mr.Justice M.NIRMAL KUMAR
M/s.Anantham Retail Private – Appellant
Versus
State Tax Officer – Respondent
COMMON ORDER
The petitioner has filed these Writ Petitions challenging the impugned assessment orders for the following assessment years.
| Sl. No. | Writ Petition No. | Assessment year | Impugned order date | Total Liability |
| 1 | W.P.(MD)No.11376/2022 | 2020-2021 | 31.01.2022 | Rs.2,06,48,214/- |
| 2 | W.P.(MD)No.11384/2022 | 2019-2020 | 31.01.2022 | Rs.2,46,59,465/- |
| 3 | W.P.(MD)No.11410/2022 | 2021-2022 | 31.01.2022 | Rs.4,46,77,601/- |
2.The background of the case is that the petitioner was engaged in trading of textiles and garments and they were also having showrooms in Kumbakonam and Thanjavur. The partnership firms were dissolved and the petitioner company was formed in September 2019. The new entity continued with the same trading activities from the three showrooms of the separate partnership firms in Ramanathapuram, Kumbakonam and Thanjavur. While so, the Officers from the State Tax Department conducted inspection under Section 67 of the TNGST Act in the three showrooms from 14.09.2021 to 16.09.2021. During the course of surprise inspection, the inspection team had found certain irregularities in the transactions of the dealers and revision of assessment was made based on the inspection report. On the
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