Case Law Details
Case Name : Sameera Hotels (Chennai) Private Limited Vs State Tax Officer (Inspection-I) (Madras High Court)
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All High Courts Madras High Court
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Sameera Hotels (Chennai) Private Limited Vs State Tax Officer (Inspection-I) (Madras High Court)
The Madras High Court disposed of a batch of writ petitions challenging orders passed under Section 74 of the respective GST enactments for Assessment Years 2018-19 to 2022-23. The petitions arose after a surprise inspection conducted on 09.05.2024, following which the petitioner received GST DRC-01A intimations identifying discrepancies. Show cause notices in GST DRC-01 dated 31.07.2024 proposed determination of tax under Section 74. The petitioner submitted replies, after which the impugned asses...
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