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GAYATRI GRANITES vs. ASSISTANT COMMISSIONER (ST) , SALEM, TAMILNADU
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Sanskar Samdaria

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	GAYATRI GRANITES
Respondent	ASSISTANT COMMISSIONER (ST) , SALEM, TAMILNADU
Court	Madras High Court
State	Tamilnadu
Date	Apr 23, 2024
Order No.	W . P. N o. 10674 of 2024 and W. M. P. Nos. 11764 & 11766 of 2024
Citation	2024(4) TAXREPLY 10176
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ORDER
ORDER An order dated 16.08.2023 and the consequential demand notice dated 17.08.2023 are challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner is engaged in the business of supplying granite, sandstone and related products. Upon examining the returns of the petitioner, notice in Form ASMT 10 was issued on 17.02.2023. This was followed by intimation dated 25.03.2023 and show cause notice dated 20.06.2023. The impugned order was issued thereafter on 16.08.2023. The petitioner asserts that he was unaware of proceedings since the notices and orders were uploaded in the "View additional notices and order" tab of the GST portal, but not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. If provided an opportunity to contest the tax ....