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BKT SPIN DISH PRIVATE LIMITED vs. THE STATE TAX OFFICER, THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
T.v. Muthu Abirami
Res. Counsel
C. Harsha Raj

Petitioner / Applicant

BKT SPIN DISH PRIVATE LIMITED

Respondent THE STATE TAX OFFICER, THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 4, 2024
Order No.

W. P. No. 11949 of 2024 And W. M. P. Nos. 13035, 13036 & 13037 of 2024

Citation

2024(6) TAXREPLY 9976

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ORDER

ORDER An order in original dated 27.09.2023 is challenged on the ground of denial of a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that it was unaware of proceedings culminating in the impugned order until receipt of information regarding the attachment of the petitioner's bank account in March 2024. The reason for not being aware is that the notice and orders were uploaded on the “view additional notices and order tab of the GST portal” and not communicated to the petitioner through any other mode. 2. Learned counsel for the petitioner submits that Input Tax Credit (ITC) was reversed under the impugned order merely by recording by the supplier is non existent, whereas the petitioner has the invoices issued by the supplier, proof of payment and other documents. If provided an opportunity, learned counsel submits that the petitioner would be in a position to satisfy the tax authorities that the petitioner had availed of e....

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