Sri Balaji Pharma Surgicals Vs State Tax Officer (Madras High Court)
Madras High Court held that petitioner didn’t furnished the reply even after providing the extra time limit as requested by the petitioner. Hence, writ petition dismissed and passing of assessment order justified.
Facts- Initially the Respondent issued notice to the Petitioner on 19.10.2023, for which the Petitioner vide letter dated 12.2023 requested the Respondent to grant 90 days time to verify the documents and file a proper reply. But the Respondent without considering the same has passed the impugned order dated 22.02.2024 demanding tax, interest and penalty for the Assessment Year 2017-18.
The said impugned order is challenged by the petitioner vide the present writ petition.
Conclusion- Held that despite the time being granted to the Petitioner as requested by them, the Petitioner has not chosen to file its reply and hence impugned assessment order came to be passed. Therefore, this Court is not inclined to accept the submission made by the learned counsel for the Petitioner. Thus, the Writ Petition stands dismissed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed by the petitioner challenging the impugned order passed by the Respondent on 22.04.2024 and to quash the same.
