Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

C. EKAMBARAM vs. THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R. Anish Kumar
Res. Counsel
K. Mohanamurali

Petitioner / Applicant

C. EKAMBARAM
Respondent THE ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 7, 2024
Order No.

W. P. No. 12380 of 2024 And W. M. P. Nos. 13497 & 13498 of 2024

Citation

2024(6) TAXREPLY 10013
Add to Favorites Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER An order in original dated 26.10.2022 is challenged on the ground of breach of principles of natural justice. The petitioner asserts that he is a painting contractor. While he was an Income Tax assessee, he was not registered for service tax purposes. Upon purchasing a house on 07.11.2013, the petitioner shifted from the old premises at No.20/38, Privari Road, Anna Nagar, Chennai 40 to the new premises at No.226, Fort Street, Nehru Nagar, 13th Main Road, Anna Nagar, Chennai 40. As a consequence, the petitioner asserts that he did not receive either the show cause notice or the impugned order until the recovery notice was received by him in July 2023 at the new address. The present writ petition was filed in these facts and circumstances. 2. By referring to the impugned order, learned counsel points out that it is recorded therein that the notice for personal hearing was returned by the postal authority with the remark “no such person in the address”. On mer....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
25
Apr
S
M
T
W
T
F
S
25 Apr

☑ Half-Yearly | ITC-04

ITC-04 for the half year (Oct - Mar 2025) (For taxpayers > 5 Cr. Turnover) - Rule 45.

☑ Annual | ITC-04

ITC-04 for complete FY 2024-25 (For taxpayers <= 5 Cr. Turnover) - Rule 45.

28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)