Case Law Details
Sadhurmugan Traders Vs State Tax Officer (Insp.) (Madras High Court)
This is a second round of litigation by the petitioner. Earlier, the petitioner had suffered an assessment order for the assessment year 2018-2019 on 02.03.2020. The part of the demand was confirmed in the part of the proposal was dropped.
2. Aggrieved by the same, petitioner had filed W.P.(MD).No.8161 of 2020 etc. batch. Aggrieved by the portion dropping the proposals, the department has filed an appeal before the appellate authority. The aforesaid writ petitions were allowed vide order dated 31.08.2020. Consequent to the aforesaid order of this Court on 31.08.2020, the appeal filed by the department was also dismissed as not maintainable vide order dated 14.03.2022. The petitioner has been now issued with an impugned show cause notice, dated 07.01.2022. The show cause notice is challenged on the ground that apart from the demands proposed in the earlier proceedings, there were proposals in the impugned order dated 20.12.2019. The so-called several new proposals as detailed below:
(i) To verify the eligibility of ITC claimed based on the movement of goods.
(ii) Vehicle details not found with respect to 5 inward supply tax invoices
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