Madras HC Sets Aside Arbitrary Tax Order, Remands Case for Reassessment

Tvl. Chellam Motors Private Limited Vs State Tax Officer-V (Roving Squad) (Madras High Court) Madras High Court has quashed an assessment order issued against Tvl. Chellam Motors Private Limited by the State Tax Officer-V (Roving Squad), citing procedural irregularities. The petitioner challenged the assessment order for the financial year 2019-20, arguing that the assessing officer failed to comply with Section 74 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act). Section 74 mandates the assessing officer to determine the tax payable based on the proposals outlined in the show ca...