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B.L. COLLECTION vs. THE DEPUTY COMMERCIAL TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

M. Hariharan

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	B.L. COLLECTION
Respondent	THE DEPUTY COMMERCIAL TAX OFFICER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 29, 2024
Order No.	Writ Petition No. 11268 of 2024 and W. M. P. Nos. 12360 & 12361 of 2024
Citation	2024(4) TAXREPLY 9895
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ORDER
ORDER An order in original dated 01.09.2023 and proceedings consequent thereto are challenged in this writ petition. 2. The petitioner is engaged in the business of buying and selling cloth and apparel. By asserting that the petitioner was unable to respond to the show cause notice or participate in proceedings due to the petitioner being diagnosed with cancer in 2021, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the tax proposal pertains to the discrepancy between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. If provided an opportunity, he submits that such discrepancy would be explained by the petitioner. He points out that the petitioner could not participate because he was seriously ill during the relevant period. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for respondents 1 & 2. She points out that notice in Form ASMT 10 was issued to the petitioner in May 2023 and that ....