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1 - 8 of 8 (0.46 seconds)Section 74 in Tamil Nadu Goods and Services Tax Act, 2017 [Entire Act]
Tamil Nadu Goods and Services Tax Act, 2017
Article 226 in Constitution of India [Constitution]
The Income Tax Act, 1961
M/S. R. P. Buildcon Private Limited & Anr vs The Superintendent on 30 September, 2022
In the aforementioned backdrop, learned
Revenue counsel submitted on instructions that the R.P.Buildcon
case made by a Honourable Division Bench of Calcutta High Court
does not come to the aid of the writ petitioner for two reasons, one
reason is that in that case, it has been made clear that if any other
material is required by the Department for the assessment period
it is open to the Department to put the dealer/assessee on notice.
This is captured in paragraph 10 is learned Revenue counsel's say.
The second reason is R.P.Buildcon is distinguishable on facts as in
that case Section 65 audit had commenced when Section 74 legal
drill was underway.
M/S S.M.Overseas Pvt. .Ltd. vs Commissioner Of Income Tax on 7 December, 2022
In this fact setting, considering the scheme of the
two statutes and the factual distinction, this writ Court has no
hesitation in coming to the conclusion that S.M.Overseas case does
not come to the aid of the writ petitioner.
Smt. Sonam Berlia vs State Of Odisha And Others .... Opp. ... on 23 March, 2021
Therefore, Sonam
https://www.mhc.tn.gov.in/judis
7/13
W.P.No.85 of 2023
Berlia case also is clearly distinguishable on facts and does not
come to the aid of the writ petitioner.
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