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BALAGURU TRADERS vs. THE ASSISTANT COMMISSIONER (ST) VIRUDHUNAGAR
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
S.raja Jeya
Chandra Paul
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

BALAGURU TRADERS
Respondent THE ASSISTANT COMMISSIONER (ST) VIRUDHUNAGAR
Court Madras High Court
State

Tamilnadu

Date Jul 11, 2024
Order No.

W. P. (MD) No. 15372 of 2024 and W. M. P. (MD)Nos. 13473 & 13474 of 2024

Citation

2024(7) TAXREPLY 11241
Original Order
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ORDER

ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner, is a senior citizen and a dealer, registered under the provisions of the GST Act, 2017, is before this Court challenging the impugned assessment order dated 26.12.2023 for the assessment year 2017-18 bearing reference in Case ID No. GSTIN/33AUNPG1106E1Z9/2017-18. 3. The case of the petitioner is that the petitioner failed to notice the notices that preceded the impugned order and therefore, did not respond the same. 4. It is submitted that for the same reason also, the petitioner did not file appeal before the Appellate Commissioner in time. 5. It is submitted that the petitioner came to know about the impugned order after the recovery proceedings were initiated. 6. The learned counsel for the petitioner submits that the petitioner is aged about 78 years and he is under treatment from 15.03.2024 for frequent loss of conscious, memory....

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