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HR ENTERPRISES vs. STATE TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

N. Murali

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	HR ENTERPRISES
Respondent	STATE TAX OFFICER, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 24, 2024
Order No.	W. P. No. 10733 of 2024 and W. M. P. Nos. 11813 & 11815 of 2024
Citation	2024(4) TAXREPLY 10614
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ORDER
ORDER An order dated 20.07.2023 is challenged in this writ petition. 2. The petitioner is a manufacturer of hollow blocks. In relation to the purchase of a tipper lorry by the petitioner, proceedings were initiated. The petitioner asserts that he was ignorant of such proceedings because the notice and order were uploaded on the GST portal in the “View Additional Notices and Orders” tab. By asserting that the petitioner became aware of such proceedings only upon being informed of the attachment of his bank account, the present writ petition has been filed. 3. Learned counsel for the petitioner contends that the petitioner has a good case on merits since commercial vehicles do not fall within the scope of sub-section (5) of Section 17 of applicable GST enactments. By referring to the communication from the tax authorities to the City Union Bank Limited, he points out that the entire tax liability along with interest thereon was realised. 4. Mrs. K. Vasantha....