^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

BLUE STAR INDUSTRY vs. THE DEPUTY STATE TAX OFFICER-I, COIMBATORE
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Aparna Nandakumar

Res. Counsel

V. Prasanth Kiran

Petitioner / Applicant	BLUE STAR INDUSTRY
Respondent	THE DEPUTY STATE TAX OFFICER-I, COIMBATORE
Court	Madras High Court
State	Tamilnadu
Date	Jun 20, 2024
Order No.	W. P. No. 15490 of 2024 And W. M. P. Nos. 16837 & 16839 of 2024
Citation	2024(6) TAXREPLY 10004
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER An assessment order dated 18.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the show cause notice and the impugned order were uploaded in the “view additional notices and orders” tab on the GST portal, but not communicated through any other mode, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal relates to a mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. On instructions, she points out that a sum of Rs. 8,35,000/- was debited from the petitioner's bank account on 19.06.2024 towards the disputed tax demand. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He submits that principles of natural justice were complied with by issuing intimation dated 18.09.2023, show cause notice dated 25.09.2023 and by offering a personal he....