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2025 Supreme(Online)(Mad) 21522

IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
Sri Vijayalakshmi Supplyer Rep by its Proprietor Mr. VENKATASAMY RAJAGOPAL SELVAKUMAR – Appellant
Versus
The State Tax Officer – Respondent


Advocates:
For the Appellants/Petitioners: Mr.P.Bhuvanesh
For the Respondent(s): Mr.T.N.C.Kaushik, Additional Government Pleader (Tax)

Table of Content
1. challenging tax assessment orders. (Para 1 , 2)
2. lack of evidence in tax claims. (Para 4 , 5)
3. writ petition dismissed with leave to appeal. (Para 7)

PRAYER: This Writ Petition filed under Article 226 of the Constitution of India for issuance of a Writ of Certiorari, calling for the records relating to the impugned order in Reference No.ZD330824222706E/2019-20 DATED 24.08.2024 passed by the Respondent and the consequential rejection order bearing Reference No:ZD330225012374X/2019-20 DATED 03.02.2025 passed by the Respondent, and quash the same as arbitrary, illegal.

For Petitioner(s): Mr.P.Bhuvanesh For Respondent(s): Mr.T.N.C.Kaushik, Additional Government Pleader (Tax)

ORDER

Challenging the impugned order dated 24.08.2024 and also the consequential rejection order dated 03.02.2025 passed by the respondent relating to the assessment year 2019-20, the petitioner had filed the present Writ Petition.

2. It is submitted by the learned counsel for the petitioner that the petitioner proprietorship concern is engaged in the business of Trading of building materials and allied and is registered under the Goods and Service Tax Act , 2017. During the relevant period 2019-20,

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