Hind Aluminium Company Vs State Tax Officer (Madras High Court)
Summary: In Hind Aluminium Company vs State Tax Officer, the Madras High Court considered two writ petitions challenging assessment orders dated 19 February 2025 and 2 February 2025, relating to the assessment years 2018–19 and 2017–18 respectively. Both petitions were heard together at the time of admission with the consent of counsel for both sides.
The petitioner challenged the assessment orders on the ground that the assessing authority had not properly considered the replies filed to the DRC-01 notices preceding the impugned orders. It was submitted that the assessment included turnover that fell under the Tamil Nadu Value Added Tax (TNVAT) Act, 2006, even though GST had come into effect from 1 July 2017. According to the petitioner, part of the assessed turnover—covering the period between 1 April 2017 and 30 June 2017—was liable to be taxed under the TNVAT Act and should not have been included under GST assessment despite a clear reply to that effect.
The petitioner further stated that the delay in filing the writ petitions, which were instituted on 4 October 2025, was due to the proprietor’s health issues. The proprietor had been undergoing treatment for kidney-related ailments and was unable to approach the court earlier. The petitioner also submitted that an amount of ₹18,64,586 had already been recovered from the duty confirmed through the impugned orders.
