Case Law Details
Case Name : S.Doctor Viswanathan Vs State of Tamil Nadu (Madras High Court)
Related Assessment Year :
Courts :
All High Courts Madras High Court
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S.Doctor Viswanathan Vs State of Tamil Nadu (Madras High Court)
Conclusion: As a Quasi-Judicial authority, if assessee had fulfilled all the requirements that are provided under the relevant section 54 of the Act and the circular, that by itself was sufficient compliance before passing the order of refund of the tax. There was a clear lack of application of mind on the part of the department in justifying the suspension on the ground that assessee did not check or verify the E-way bills, which was not a requirement under the circular No-1/2019-2020 dated <
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