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BAISANY RAMIAH CHETTY PANDURANGAN vs. ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R. Sivaraman
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

BAISANY RAMIAH CHETTY PANDURANGAN

Respondent ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 26, 2024
Order No.

W . P. N o. 11010 of 2024 and W. M. P. Nos. 12092 & 12093 of 2024

Citation

2024(4) TAXREPLY 10580

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ORDER

ORDER An order dated 18.12.2023 is challenged in this writ petition primarily on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is engaged in the business of providing goods transport services. Consequently, it is stated that the services provided by the petitioner fall within the scope of the reverse charge mechanism. Upon receipt of notice in Form GST ASMT 10 dated 03.07.2023, the petitioner replied on 12.09.2023 by uploading such reply on the portal on 19.09.2023. The impugned order was issued thereafter on 18.12.2023. 2. Learned counsel for the petitioner referred to the notice dated 03.07.2023 and pointed out that the petitioner responded to such notice by stating that the difference between the petitioner's GSTR 3B and Form 26AS is a result of the petitioner providing services that are charged to GST on reverse charge basis. By referring to the impugned order, learned coun....

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