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ANNAI VELANGANNI INDUSTRIES vs. THE STATE TAX OFFICER AND OTHERS
(Madras High Court)

Hon'ble Judges:

VIVEK KUMAR SINGH
Pet. Counsel
N. Sudalai Muthu
Res. Counsel
J. K. Jayaselan

Petitioner / Applicant

ANNAI VELANGANNI INDUSTRIES
Respondent THE STATE TAX OFFICER AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 28, 2025
Order No.

W. P. (MD) No. 12079 of 2025 and W. M. P. (MD) Nos. 8899 and 8900 of 2025

Citation

2025(4) TAXREPLY 13496
Original Order
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ORDER

ORDER This writ petition has been filed challenging the impugned order of demand passed by the first respondent dated 20.05.2024 and the order of the second respondent dated 08.04.2025, rejecting the appeal filed by the petitioner against the order of demand. 2. The petitioner is a manufacturer of wooden products and due to lack of GST knowledge and portal access, the petitioner had fully relied on a part-time accountant, who also failed to inform the petitioner about the assessment proceedings. Therefore, the petitioner was unable to attend the personal hearing, leading to the issuance of an ex-parte assessment order dated 20.05.2024. When the recovery wing of the first respondent approached the petitioner, the petitioner became aware of the assessment proceedings. The petitioner immediately filed an appeal before the second respondent, which was rejected due to limitation. 3. The petitioner's main grievance is that, due to ill-health of the Proprietor of the petiti....

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