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DEEPA TRADERS vs. DY. COMMR. (ST), GST-APPEAL, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
P. Suresh Babu
Res. Counsel
G. Nanmaran

Petitioner / Applicant

DEEPA TRADERS

Respondent DY. COMMR. (ST), GST-APPEAL, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 13, 2024
Order No.

W. P. No. 19277 of 2024 and W. M. P. Nos. 21143 & 21144 of 2024

Citation

2024(8) TAXREPLY 12792
Original Order
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ORDER

ORDER This writ petition challenges the impugned order of demand passed by the second respondent dated 8-2-2023 and the order of the first respondent dated 25-4-2024 rejecting the appeal filed by the petitioner against the order of demand. 2. The Learned Counsel appearing for the petitioner would submit that the petitioner firm runs a wholesale business of selling of painting and he has been regular in filing the monthly returns. However, due to ambiguity in the procedure adopted after the GST enactment, he failed to note the show cause notice dated 19-12-2022 issued by the second respondent showing some discrepancies in GSTR returns. Subsequent thereto, the impugned demand order came to be issued on 8-2-2023 by the second respondent. The petitioner came to know of the demand order only after the respondents initiated coercive steps to recover the demand amount and immediately thereafter, the petitioner filed an appeal before the first respondent, however, with a delay ....

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