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DHIRANI METAL INDUSTRIES vs. THE ASSISTANT COMMISSIONER (ST) CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
C. Rekhakumari
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

DHIRANI METAL INDUSTRIES
Respondent THE ASSISTANT COMMISSIONER (ST) CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 6, 2024
Order No.

W. P. No. 12684 of 2024, W. M. P. Nos. 13833 & 13835 of 2024

Citation

2024(6) TAXREPLY 10761
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ORDER

ORDER By this writ petition, the petitioner assails both the original assessment order and the order rejecting the rectification petition. 2. Pursuant to the show cause notice dated 26.08.2022, assessment order dated 22.06.2023 was issued. The petitioner asserts that he was unaware of proceedings because the show cause notice and the order were uploaded in the “View Additional Notices are orders” tab on the GST portal and not communicated to the petitioner through any other mode. In spite of rectifying the alleged mismatch by filing GSTR-9 and GSTR-9C returns, it is stated that the rectification petition was rejected. 3. Learned counsel for the petitioner submits that the petitioner uploaded the annual return and reconciliation statement before the impugned assessment order was issued and thereby resolved the issue arising out of the mismatch between the GSTR-3B and the auto-populated GSTR-2A. She also submits that the entire tax demand, interest and penalty ....

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