Case Law Details
KCP Infra Limited Vs State Tax Officer (Madras High Court)
The case of KCP Infra Limited vs. State Tax Officer involves three writ petitions challenging separate assessment orders dated February 29, 2024. The primary contention is the breach of principles of natural justice during the assessment proceedings under the Tamil Nadu Goods and Services Tax Act, 2017.
Background: In late January and early February 2023, an inspection was conducted under Section 67 of the Tamil Nadu Goods and Services Tax Act, 2017. During this inspection, a sworn statement was taken from Mr. V. Muthukumaran, the Accounts Executive of KCP Infra Limited. Fifteen discrepancies were identified, and the petitioner responded to each in a detailed reply dated February 15, 2023.
Key Discrepancies and Petitioner’s Response
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