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ARUN CLOTHING & CO. vs. ASSISTANT COMMISSIONER (ST) , KRISHNAGIRI & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
N. Murali
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

ARUN CLOTHING & CO.
Respondent ASSISTANT COMMISSIONER (ST) , KRISHNAGIRI & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 18, 2024
Order No.

Writ Petition Nos. 14983 & 15033 of 2024 And W. M. P. Nos. 16278, 16279, 16336 & 16337 of 2024

Citation

2024(6) TAXREPLY 9930
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ORDER

COMMON ORDER By these two writ petitions, orders in original dated 10.07.2023 in respect of assessment period 2019-2020 and 2021-2022, respectively, are challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he had entrusted compliances to a consultant. Since the show cause notice and impugned orders were uploaded in the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode, it is stated that the petitioner was unaware of proceedings until recently. 3. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to a mismatch between the GSTR 3B return and the auto-populated GSTR 2A. If provided an opportunity, the petitioner would be in a position to establish that only eligible Input Tax Credit (ITC) was claimed. On instructions, learned counsel submits that the petition....

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