Case Law Details
Case Name : Tvl. Urayur Cotton Company Vs State Tax Officer (High Court Madras)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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Tvl. Urayur Cotton Company Vs State Tax Officer (High Court Madras)
In a significant ruling, the Madras High Court set aside a GST demand order against Tvl. Urayur Cotton Company. The court found that the respondent, the State Tax Officer, failed to consider the petitioner’s reply regarding alleged circular trading and the reverse charge mechanism (RCM) liabilities.
On December 29, 2023, the State Tax Officer issued an original order imposing GST liabilities on Tvl. Urayur Cotton Company. The order was based on two primary allegations: circular trading and non-compliance w
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