Madras HC Grants Second Chance in TNGST Rectification with Rs.15 Lakh Condition

Sri Mahalakshmi Construction Vs State Tax Officer (Data Analytics) (Madras High Court) Madras High Court has addressed a petition from Sri Mahalakshmi Construction, a company seeking a fresh hearing after its rectification application was rejected due to non-participation. This is the second time the petitioner has approached the court on the same issue. The court noted that the initial assessment order was passed on November 22, 2024. The petitioner then filed an application for rectification under Section 161 of the TNGST Act, which led to a previous writ petition. The court had previously d...