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Justice K. Kumaresh Babu after analyzing arguments directed to earlier rulings on similar provisions under the Tamil Nadu General Sales Tax Rules and GST Rules. It concluded that under Section 169(1)(a) to (c) the modes are alternative but obligatory, and failure to follow these necessitates resorting to the following
by Sekar Reporter · Published August 11, 2025
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The HONOURABLE MR.JUSTICE ABDUL QUDDHOSE W.P. No.28124 of 2022 and W.M.P. Nos.27414 and 27417 of 2022 M/s.Engineering Aids Rep. by its Managing Partner V. Ramesh Babu … Petitioner vs 1. State Tax Officer (Circle),Jurisdiction :Avadi Zone – III, Chennai North : Tamil Nadu. 2. Assistant Commissioner (State Tax), Avadi Assessment Circle, ICT Building, 32, Elephant Gate Bridge Road, Chennai – 600 003. 3. The Branch Manager, Andhra Bank, Plot No.6/PC3-4, TNHB 60 Feet Road, In view of the quashing of the impugned order, the consequential bank attachment notice issued to the 3rd respondent bank is also quashed
by Sekar Reporter · Published March 2, 2023