^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

AALIENT vs. THE ASSISTANT COMMISSIONER, ANNA SALAI ASSESSMENT CIRCLE, CENTRAL: III: CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

S.ramanan

Res. Counsel

K.vasanthamala

Petitioner / Applicant	AALIENT
Respondent	THE ASSISTANT COMMISSIONER, ANNA SALAI ASSESSMENT CIRCLE, CENTRAL: III: CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 13, 2024
Order No.	W. P. No. 14722 of 2024 and W. M. P. Nos. 15960 & 15961 of 2024
Citation	2024(6) TAXREPLY 10256
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER An order in original dated 22.12.2023 is assailed on the ground of breach of principles of natural justice. By asserting that the petitioner was unable to contest the tax demand on merits because the consultant engaged by the petitioner had not informed the petitioner about these proceedings, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the petitioner had opted for the composition scheme and filed returns in Form GSTR 4 on quarterly basis. In these circumstances, he submits that the confirmed tax proposal is unsustainable because such tax proposal relates to a mismatch between the outward supply and inward supply. Without prejudice, on instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. She points out that principles of natural justice were complied with by i....