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ABRAHAM STORES vs. THE ASSISTANT COMMISSIONER (ST) CHENGALPATTU
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

S.rajendran

Res. Counsel

G.nanmaran

Petitioner / Applicant	ABRAHAM STORES
Respondent	THE ASSISTANT COMMISSIONER (ST) CHENGALPATTU
Court	Madras High Court
State	Tamilnadu
Date	Aug 1, 2024
Order No.	W. P. No. 18628 of 2024 and W. M. P. Nos. 20429 & 20428 of 2024
Citation	2024(8) TAXREPLY 11021
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ORDER
ORDER An order in original dated 20.12.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. The petitioner asserts that GST compliances were entrusted to a local auditor, who was unwell during the relevant period. It is also stated that the petitioner did not notice the show cause notice or other communications in view of his limited computer knowledge. 2. Learned counsel for the petitioner contends that the mechanism of reconciliation of GSTR 3B returns and the auto populated GSTR 2A was not in force during the relevant period. He also submits that the impugned order is barred by limitation under sub-section (10) of Section 73 of the applicable GST enactments. 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. Mr.G.Nanmaran, learned Special Government Pleader, accepts notice for the respondent. He submits that principles....