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GOG STEEL ALLOYS PRIVATE LIMITED vs. THE STATE TAX OFFICER (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
C.derrick Sam
Res. Counsel
C.harsha Raj

Petitioner / Applicant

GOG STEEL ALLOYS PRIVATE LIMITED
Respondent THE STATE TAX OFFICER (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Aug 5, 2024
Order No.

W. P. Nos. 19757, 19759, 19763 and 19766 of 2024 And W. M. P. Nos. 21636, 21637, 21638, 21639, 21647, 21649, 21651 and 21652 of 2024

Citation

2024(8) TAXREPLY 10506
Original Order
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ORDER

COMMON ORDER These Writ Petitions are filed challenging the impugned orders passed by the Assessing Authority. 2. The learned counsel for the petitioner submits that the entire proceedings were completed by uploading the notices/impugned orders in the GST portal under "Additional Notices and Orders". The first respondent has issued DRC-01A dated 08.06.2022 and the petitioner filed the reply on 05.05.2023. Since the respondent has uploaded the notices in the portal, the petitioner was unaware about DRC-01A. He further submits that the petitioner opted for cancellation of registration, which was also cancelled with effect from 11.07.2023 by the second respondent. However, in the present case, the show cause notices were issued for the year 2018-19, 2019-20, 2020-21 and 2021-22. Therefore, he fairly submits that these are all pertaining to before cancellation of the RC. The third respondent has blocked and debited the input tax credit of Rs. 28,00,317/- on 14.07.2022.....

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