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Case Law Details

Case Name : Nalatha Melbin Nadar Vs Deputy State Tax Officer-II (Madras High Court)
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Nalatha Melbin Nadar Vs Deputy State Tax Officer-II (Madras High Court)

The petitioner challenged an order dated 30.09.2024, which followed a DRC-01 notice issued on 14.08.2023 for the tax period April 2020 to March 2021. The petitioner claimed exemption under Notification No. 12/2017-CT (Rate), arguing that the services provided—giving on hire a means of transportation of goods to a goods transport agency—were exempt. The Court did not accept this submission at this stage because the petitioner had not responded to either the notice or the impugned order. The Court granted li

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