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IN THE HIGH COURT OF JUDICATURE AT MADRAS
KRISHNAN RAMASAMY, J
P.M.S.Transports Represented by its Proprietor, Mr.P.Senthilkumar – Appellant
Versus
The State Tax Officer, Data Analysis Unit-II, Intelligence, Salem – Respondent
| Table of Content |
|---|
| 1. court's observations on the hearing and proceedings. (Para 2 , 5) |
| 2. legal arguments regarding tax liability. (Para 3 , 4) |
| 3. facts establishing the petitioner's position. (Para 6) |
| 4. final ruling of the court on the petition. (Para 7) |
ORDER
Heard Mr.Adithya Reddy learned counsel appearing for the petitioner and Ms.Amirta Poonkodi Dinakaran, learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.
2. The challenge in this Writ Petition is to the orders passed by the respondent dated 18.09.2024 and to quash the same.
3. The learned counsel for the petitioner would submit that the respondent has issued a show cause notice dated 05.06.2024, alleging certain discrepancies in the returns filed by the petitioner/assessee for the subject assessment year under Section 74 of the TNGST/CGST Act ; that the petitioner, on receipt of such show cause notice, filed a reply stating that the services provided by the petitioner are taxable under reverse charge mechanism in accordance with Section 9 of the GST Act, and therefore, the burden to remit the tax due to t
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