Ramaswamy Prabhaar V/S State Tax Officer (FAC) {HIGH COURT OF MADRAS}

Case Study Name: Ramaswamy Prabhaar V/S State Tax Officer (FAC) {HIGH COURT OF MADRAS}:DATE OF ORDER : 19-06-2024Case Overview: In the case of Ramaswamy Prabhaar vs. State Tax Officer (FAC), the petitioner challenged an order passed against them under Section 73 of the Tamil Nadu Goods and Services Tax Act, 2017 (TNGST Act) for the assessment year 2018-19. The petitioner claimed they were unaware of the notice preceding the order and were not given an opportunity to respond. Key Points of...

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