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ENTEEEN SWAMY & BROS. vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

R. Ananth

R. Shenbagaraman

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	ENTEEEN SWAMY & BROS.
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 23, 2024
Order No.	W. P. No. 27927 of 2024 And W. M. P. Nos. 30460 & 30462 of 2024
Citation	2024(9) TAXREPLY 11171
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ORDER
ORDER This Writ Petition has been filed by the petitioner challenging the impugned order dated 20.12.2023 passed by the respondent for the financial year 2017-2018. 2. Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. 3. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 4. Alleging that the petitioner had wrongly availed the Input Tax Credit (ITC) for the financial year 2017-2018, the respondent passed an impugned order dated 20.12.2023, demanding the payment of Rs. 31,514/- in respect of the impugned assessment period. 5. The learned counsel for the petitioner submitted that, a show cause notice and Form GST DRC-01 dated 30.09.2023 raised on the petitioner in the GST common portal, as the petitioner was unaware of the same, it failed to respond the said show cause notice. Further, he submit that even an impugned order was uploaded in the GST portal un....