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JAYALAKSHMI STEEL CORPORATION vs. THE DEPUTY COMMISSIONER (ST) (FAC) , THE STATE TAX OFFICER COIMBATORE
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
C.derrick Sam
Res. Counsel
G.nanmaran

Petitioner / Applicant

JAYALAKSHMI STEEL CORPORATION

Respondent THE DEPUTY COMMISSIONER (ST) (FAC) , THE STATE TAX OFFICER COIMBATORE
Court Madras High Court
State

Tamilnadu

Date Aug 29, 2024
Order No.

W. P. No. 24988 of 2024 & W. M. P. No. 27322 of 2024

Citation

2024(8) TAXREPLY 11035

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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 06.08.2024 passed by the 1st respondent. 2. Mr.G.Nanmaran, learned Special Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that all notices/communications were uploaded by the respondent under the 2/6 column, viz., "View Additional Notices and Orders", in the GST portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Aggrieved over the said order, an appeal was preferred by the petitioner. However, since the said appeal was filed with a delay of 12 days, the same was rejected vide the impugned order date....

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