9911796707
TMI BlogOrders signed by same officer in dual capacity not maintainable.X X X X Extracts X X X X X X X X Extracts X X X X ..... Orders signed by same officer in dual capacity not maintainable. X X X X Extracts X X X X X X X X Extracts X X X X ..... . Construction v. The State Tax Officer (Data Analytics) [2024 (7) TMI 1348 - MADRAS HIGH COURT] set aside the orders which have been signed by the same officer in dual capacity, holding that such ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ers are liable to be set aside. Facts: M/s S.R.S. Construction ("the Petitioner") had challenged the Assessment Orders dated February 23, 2024 ("the Impugned Order") passed under Section 74 of the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... entral Goods and Services Act, 2017 ("the CGST Act") for the assessment years 2020-21 and 2021-22 ("the Impugned Period") Impugned Orders were passed by the same individual in the capacity as State Ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x Officer (Data Analytics) (Intelligence Wing), Virudhunagar and Commercial Tax Officer. Held: The Hon'ble Madras High Court in the case of [2024 (7) TMI 1348 - MADRAS HIGH COURT] taking into consid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eration the fact that the Department is not in a position to clarify as why the same officer has signed the respective Impugned Order under two different heads, thereby, the Impugned Orders was set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide the matter was remitted back for reconsideration. X X X X Extracts X X X X X X X X Extracts X X X X
|
