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AERO CONSTRUCTION AND EQUIPMENTS vs. THE ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

K.m.malarmannan

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	AERO CONSTRUCTION AND EQUIPMENTS
Respondent	THE ASSISTANT COMMISSIONER (ST)
Court	Madras High Court
State	Tamilnadu
Date	Aug 25, 2023
Order No.	W.P.No.25009 of 2023 And W.M.P.Nos.24436 and 24437 of 2023
Citation	2023(8) TAXREPLY 7836
Original Order
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ORDER
ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner has challenged the impugned order in GSTIN : 33ATWPR1496G1Z2/2021-2022 dated 03.05.2023 passed by the respondent. 3. The impugned order is an appealable order under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017, which precedes a notice in Form GST DRC-01A dated 18.05.2022 and a notice in Form GST DRC-01 dated 28.02.2022. Along with the aforesaid notices, the petitioner was also served with a Show Cause Notice dated 28.02.2023, a copy of which has been enclosed along with typed set of papers at Page Nos.37 and 38 wherein, specifically, the time for giving reply has been specified as 27.03.2023 and the date of personal hearing was fixed at 11.00 a.m. on 06.03.2023. 4. The petitioner has neither replied nor participated in the proceeding. 5. The learned counsel for the petitioner would submit that the Show Cause Notice was not ....