Issue Cannot Be Reopened if Previously Decided: Madras HC

Jayanthi Plastics (Defunct) Vs Deputy State Tax Officer-2 (Madras High Court) The legal battle between Jayanthi Plastics and the Deputy State Tax Officer-2 has taken a significant turn with the Madras High Court’s recent ruling. In contention is the validity of a show cause notice dated 28.12.2023, which raises issues previously addressed in an order dated 23.12.2023. The crux of the matter lies in the repetition of issues between the two notices. The petitioner argues that the subject matter of the impugned notice was already adjudicated upon in the earlier order. Specifically, the disc...