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C. SENTHIL KUMAR vs. THE STATE TAX OFFICER, RASIPURAM
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

B.raveendran

Res. Counsel

K.vasanthamala

Petitioner / Applicant	C. SENTHIL KUMAR
Respondent	THE STATE TAX OFFICER, RASIPURAM
Court	Madras High Court
State	Tamilnadu
Date	Jun 24, 2024
Order No.	Writ Petition No. 15683 of 2024 And W. M. P. Nos. 17084 & 17086 of 2024
Citation	2024(6) TAXREPLY 10010
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ORDER
ORDER An order in original dated 12.12.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings because the show cause notice and impugned order were uploaded in the portal and not communicated to the petitioner through any other mode. The present writ petition was filed in these circumstances. 2. Learned counsel for the petitioner submits that the tax proposal related to a mismatch between the petitioner's GSTR 3B return and the auto-populated GSTR 2A. If provided an opportunity, learned counsel submits that the petitioner would be in a position to establish that only eligible Input Tax Credit (ITC) was availed of, including by complying with the requirement of Circular No.183. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mrs.K.Vasanthamala, learned ....