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AARADHANAA SHIPPING AGENCIES vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

A. Satheesh Murugan

Res. Counsel

J.k. Jayaselan

Petitioner / Applicant	AARADHANAA SHIPPING AGENCIES
Respondent	THE STATE TAX OFFICER
Court	Madras High Court
State	Tamilnadu
Date	Oct 3, 2024
Order No.	W. P. (MD). No. 23528 of 2024 And W. M. P. (MD). Nos. 19914 and 19915 of 2024
Citation	2024(10) TAXREPLY 11498
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ORDER
ORDER The present Writ Petition is filed challenging the impugned order passed by the respondent dated 26.12.2023 relating to the assessment year 2017-2018. 2. The impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal. It was further submitted that the petitioner was unable to access the common portal and thus unable to participate in the adjudication proceedings. 3. The limited issue that arises for consideration in the impugned order is the alleged mismatch between GSTR-2A and GSTR-3B. It is submitted by the learned counsel for the petitioner that if the petitioner is provided with an opportunity, he would be able to explain the alleged discrepancies between GSTR-2A and GSTR-3B. 4. The learned counsel for the petitioner would place reliance upon the recent judgment of this Court in the case....