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I VIEW TECHNOLOGIES vs. THE DEPUTY STATE TAX OFFICER-2, COIMBATORE. & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

R. Hemalatha

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	I VIEW TECHNOLOGIES
Respondent	THE DEPUTY STATE TAX OFFICER-2, COIMBATORE. & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 5, 2024
Order No.	W. P. No. 17650 of 2024 And W. M. P. Nos. 19426 & 19428 of 2024
Citation	2024(7) TAXREPLY 10173
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ORDER
ORDER An assessment order dated 09.01.2024 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the show cause notice and other communications were uploaded on the GST portal but not communicated to the petitioner through any other mode. 2. Learned counsel for the petitioner submits that the tax proposals pertain to mismatches between the petitioner's GSTR 3B return and the GSTR 1 return or between the GSTR 3B return and the auto-populated GSTR 2A. If provided an opportunity, she submits that the petitioner would be in a position to explain the mismatch satisfactorily. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr. C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. He poin....