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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Mr. KRISHNAN RAMASAMY, J
Apollo Tyres Limited – Appellant
Versus
Union Of India Through the Secretary, Ministry of Finance Department of Revenue – Respondent
| Table of Content |
|---|
| 1. writ petition filed regarding validity of tax actions. (Para 1 , 2) |
| 2. petitioner argues against inadequate consideration and penalties. (Para 3 , 4 , 5) |
| 3. court examines if tax authority's actions were justified. (Para 8 , 14) |
| 4. court determines applicability of section 74 and finds lack of fraud. (Para 11 , 20 , 21) |
| 5. court quashes all impugned tax notices and orders. (Para 23 , 24) |
ORDER
This writ petition has been filed against the impugned show cause notice dated 20.04.2022 issued by the 3rd respondent and the impugned orders dated 27.04.2023 and 18.03.2024 passed by the 4th & 5th respondents.
2. Petitioner's submission:
2.1 The learned Senior counsel appearing for the petitioner would submit that in this case, the challenge was made with regard to the issuance of show cause notice and passing of original order dated 27.04.2023 and appeal order dated 18.03.2024 under Section 74 of the Goods and Services Tax Act, 2017 (hereinafter called as “the Act”). 2.2 The petitioner is a limited company, incorporated under the Companies Act, 1956, and engaged in manufacturing and trading automotive tyres, tubes and flaps. Initially, the impugned show cause notice dated 20.0
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