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AROCKIASAMY KENNEDY vs. THE DEPUTY STATE TAX OFFICER-2, MADURAI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

N. Sudalaimuthu

Res. Counsel

R. Suresh Kumar

Petitioner / Applicant	AROCKIASAMY KENNEDY
Respondent	THE DEPUTY STATE TAX OFFICER-2, MADURAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 29, 2024
Order No.	W. P. (MD) No. 10418 of 2024 And W. M. P. (MD). No. 9380 of 2024
Citation	2024(4) TAXREPLY 9684
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ORDER
ORDER The petitioner has filed this Writ Petition against the impugned order dated 10.07.2023 passed by the respondent in his proceedings bearing reference No.GSTIN 33AJFPK0790D1ZL/2020-21. 2. By the impugned order, the respondent has levied the interest and penalty under Section 74 (9) of the TNGST Act, 2017. Relevant portion of the impugned order is under: “e) A personal hearing also been issued on 23.11.2022 in the reference 3rd cited. The taxpayer not responded to the Show Cause Notice. Hence, a personal hearing as per Section 75(4) has been issued on 23.01.2023 in the reference 5th cited. The tax payer not filed against personal hearing notice. Hence, another change of personal hearing has been issued on 27.02.2023 in the reference 6th cited for which no response received. In the reference 6th cited, another personal hearing on 12.05.2023 has been issued to the taxpayer to putforth his contentions and documents in person. The taxpayer not responded to the same....