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INDIAN ROCKS vs. THE STATE TAX OFFICER CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

V.vijayalakshmi

Res. Counsel

C.harsha Raj

Petitioner / Applicant	INDIAN ROCKS
Respondent	THE STATE TAX OFFICER CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 23, 2024
Order No.	W. P. No. 10618 of 2024, W. M. P. Nos. 11681 & 11683 of 2024
Citation	2024(4) TAXREPLY 10829
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ORDER
ORDER An order dated 31.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner was engaged in the business of trading of granite, sand stones and allied products. The petitioner states that the GST registration was cancelled with effect from 31.05.2021. As a consequence, the petitioner asserts that he was unaware of proceedings culminating in the order impugned here in. 3. Learned counsel for the petitioner submits that no personal hearing was offered to the petitioner and that sub-section (4) of Section 75 of applicable GST enactments was contravened. 4. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondent. By referring to the impugned order, he points out that sufficient opportunities were provided to the petitioner by way of a show cause notice and a personal hearing. 5. On perusal of show cause notice dated 30.09.2023, it is evide....