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HABEEB STORE vs. THE STATE TAX OFFICER, TIRUNELVELI.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN

Pet. Counsel

Raja. Karthikeyan

Res. Counsel

J.k. Jeyaselan

Petitioner / Applicant	HABEEB STORE
Respondent	THE STATE TAX OFFICER, TIRUNELVELI.
Court	Madras High Court
State	Tamilnadu
Date	Jun 21, 2024
Order No.	W. P. (MD) No. 13138 of 2024 And W. M. P. (MD)No. 11641 of 2024
Citation	2024(6) TAXREPLY 10057
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ORDER
ORDER Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 2. The petitioner is aggrieved by the impugned order dated 18.10.2023 passed for the assessment year 2019-20. The impugned order precedes the notices in Form GST ASMT-10 dated 03.03.2022 and Form GST DRC 01 dated 19.04.2023. 3. It is noticed that the three personal hearing notices were sent to the petitioner on 10.07.2023, 13.09.2023 and 21.09.2023. Despite the same, the petitioner has not appeared for the personal hearing and no supportive documents were produced and therefore, based on the available materials, the impugned order has been passed. 4. The case of the petitioner is that the petitioner is a small scale operator and was unaware of the notices that were posted in the GST common portal. It is further submitted that the petitioner was also unaware of the impugned order dated 18.10.2023 being sent to the petitioner on the GST Common Portal. 5. The a....