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BALAJI TRADERS vs. THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

R.SURESH KUMAR
Pet. Counsel
N.sudalai Muthu
Res. Counsel
R.suresh Kumar

Petitioner / Applicant

BALAJI TRADERS
Respondent THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Sep 24, 2021
Order No.

W.P.(MD)No.6588 of 2021 And W.M.P.(MD)No.5107 of 2021

Citation

2021(9) TAXREPLY 4761
Original Order
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ORDER

Prayer sought for herein is for a Writ of Certiorarified Mandamus, calling for the records in GSTN No.33AAOFB2142A1Z5/Tran 1 dated 04.06.2020 issued by the respondent and quash the same as wholly without jurisdiction and clear violation of Section 140(1) of the Tamil Nadu Goods and Services Tax Act, 2017 and direct the respondent to pass order afresh after affording opportunity of personal hearing as contemplated under Section 75(4) of the Tamil Nadu Goods and Services Tax Act, 2017. 2.For the financial year 2017-18, though monthly returns had been filed by the petitioner, the respondent revenue wanted to revisit that issue and therefore, a notice had been given on 13.09.2019, followed by which, a summary of the notice in Form GST-DRC-01 should have been issued as per the Rule 142(1) of the Central Goods and Services Tax (CGST) Rules, (in short 'the Rules') and this can be even issued electronically, that is, uploading the same through the web portal, and thereafter only....

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