Srinithi Enterprises Private Limited Vs State Tax Officer (Intelligence) (Madras High Court)
The Madras High Court addressed two Writ Petitions from Srinithi Enterprises challenging an assessment and rectification order issued by the State Tax Officer (Intelligence). The petitioners argued that the assessment order was invalid as it was issued by an officer not authorized under Circulars No.72/2019 and No.23/2021, which restricted the State Tax Officer’s powers. Additionally, they contended that the revenue effect of the case exceeded the ₹2 crore limit specified for the State Tax Officer’s jurisdiction, meaning only an Assistant Commissioner could lawfully issue the order. The Court agreed with the petitioners’ arguments, finding that the State Tax Officer acted beyond their authority and violated natural justice principles. Consequently, the Court quashed the impugned orders and directed the case to be reviewed by the Assistant Commissioner of GST and Central Excise, who is to issue a new decision within three months. The Writ Petitions were allowed, and the connected miscellaneous petitions were closed. Also Read: Madras HC Clarifies Jurisdiction in GST Adjudication Orders
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Since the issue involved in these Writ Petitions are similar in nature both the writ petitions are taken up together and disposed of by a Common order.
