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JAYANTH SHIP CHANDLERS vs. THE STATE TAX OFFICER, TUTICORIN.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
A. Satheesh Murugan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

JAYANTH SHIP CHANDLERS
Respondent THE STATE TAX OFFICER, TUTICORIN.
Court Madras High Court
State

Tamilnadu

Date Jun 25, 2024
Order No.

W. P. (MD) Nos. 13546 & 13547 of 2024 And W. M. P. (MD) Nos. 11943, 11945, 11953 & 11954 of 2024

Citation

2024(6) TAXREPLY 10021
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ORDER

COMMON ORDER By this common order, both the Writ Petitions are disposed of, with the consent of the learned Additional Government Pleader for the respective respondents. 2. The petitioners in W.P.(MD)Nos.13546 and 13547 of 2024 are aggrieved by the impugned orders dated 12.12.2023 and 26.12.2023, respectively, passed for the assessment year 2017-18. The impugned orders precede the notice in Form GST DRC 01A dated 19.08.2023 and 11.09.2023, respectively and Form GST DRC 01 dated 21.09.2023 and 28.09.2023, respectively. 3. The case of the petitioners is that the petitioners are small scale operators and were unaware of the notices that were posted in the GST common portal. It is further submitted that the petitioners were also unaware of the impugned orders dated 12.12.2023 and 26.12.2023, respectively, being sent to the respective petitioners on the GST Common Portal. 4. The above submission is opposed by the learned Additional Government Pleader for the respondent in....

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