Tiruchengode Agricultural Producers Coop. Marketing Society Ltd. v. STO

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The Tax Publishers 2024 TaxPub(GST) 890 (Mad-HC) IN THE MADRAS HIGH COURT SENTHILKUMAR RAMAMOORTHY Tiruchengode Agricultural Producers Co-op. Marketing Society Ltd. v. STO W.P. No. 6918 of 2024 and W.M.P. Nos. 7710 & 7713 of 2024 14 March, 2024 Petitioner by: S. Ramamoorthy for Mr. N. Murali Respondent by: K. Vasanthamala, GA(T) ORDER An assessment order dated 12-12-2023 is the subject of challenge. 2. The petitioner is an Agricultural Producers Co-operative Marketing Society. The petitioner asserts that the principal object of the society is to bring together farmers and purchasers of the produce of such farmers by providing a market place. Pursuant to a notice in Form GST ASMT-10 dated 1-9-2023, proceedings were initiated against the petitioner. The petitioner replied to such notice on 28-9-2023. Since the respondent did not accept the petitioner's reply, a show cause notice was issued on 14-10-2023. The petitioner replied to such show cause notice on 11-11-2023. In the reply, the petitioner contended that the petitioner is not engaged in any supply and that no tax liability is imposable on the petitioner as a consequence. However, the impugned assessment order was issued on 12-12-2023. SUBSCRIBE FOR FULL CONTENT

The Tax Publishers 2024 TaxPub(GST) 890 (Mad-HC)

IN THE MADRAS HIGH COURT

SENTHILKUMAR RAMAMOORTHY

Tiruchengode Agricultural Producers Co-op. Marketing Society Ltd. v. STO

W.P. No. 6918 of 2024 and W.M.P. Nos. 7710 & 7713 of 2024

14 March, 2024

Petitioner by: S. Ramamoorthy for Mr. N. Murali

Respondent by: K. Vasanthamala, GA(T)

ORDER

An assessment order dated 12-12-2023 is the subject of challenge.

2. The petitioner is an Agricultural Producers Co-operative Marketing Society. The petitioner asserts that the principal object of the society is to bring together farmers and purchasers of the produce of such farmers by providing a market place. Pursuant to a notice in Form GST ASMT-10 dated 1-9-2023, proceedings were initiated against the petitioner. The petitioner replied to such notice on 28-9-2023. Since the respondent did not accept the petitioner's reply, a show cause notice was issued on 14-10-2023. The petitioner replied to such show cause notice on 11-11-2023. In the reply, the petitioner contended that the petitioner is not engaged in any supply and that no tax liability is imposable on the petitioner as a consequence. However, the impugned assessment order was issued on 12-12-2023.