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BHAGAWAN DASS ARORA & CO. PVT. LTD. vs. THE ASSISTANT COMMISSIONER (ST) MANALI ASSESSMENT CIRCLE CHENNAI, THE BRANCH MANAGER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

K.thyagarajan

Res. Counsel

V.prasanth Kiran

Petitioner / Applicant	BHAGAWAN DASS ARORA & CO. PVT. LTD.
Respondent	THE ASSISTANT COMMISSIONER (ST) MANALI ASSESSMENT CIRCLE CHENNAI, THE BRANCH MANAGER & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 11, 2024
Order No.	Writ Petition No. 14400 of 2024 and W. M. P. Nos. 15648 & 15649 of 2024
Citation	2024(6) TAXREPLY 11304
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ORDER
ORDER An order dated 30.10.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner states that it stopped business operations in Chennai from November, 2020 and that the GST registration of the petitioner was cancelled by order dated 16.11.2020 with effect from 01.07.2020. By asserting that the petitioner was unaware of proceedings on account of such cancellation, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the impugned order is liable to be set aside because the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. He pointed out that the petitioner's registration was cancelled, and the petitioner was, therefore, not under an obligation to monitor the GST portal. He placed reliance on the judgment of this Court in WP.Nos.8860 & 8861 of 2023, order dated 19.10.2023. On instructions, learned counsel for the petitioner submits that the petitioner agr....