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JONES ENTERPRISES vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
P. R. Kumar
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

JONES ENTERPRISES
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 26, 2024
Order No.

W. P. Nos. 11038 & 11042 of 2024 And W. M. P. Nos. 12119, 12121, 12126 & 12127 of 2024

Citation

2024(4) TAXREPLY 9770
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ORDER

COMMON ORDER In W.P.No.11042 of 2024, an order in original dated 22.06.2023 is challenged and in W.P.No.11038 of 2024, an order dated 13.02.2023 imposing penalty for non filing of the annual return is challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the orders impugned herein because the notices and orders were uploaded on the GST portal, but not communicated to the petitioner through any other mode. The present writ petitions were filed in the said facts and circumstances. 3. Learned counsel for the petitioner submits that the tax proposal pertains to the mismatch between the petitioner's GSTR 3B return and the auto-populated GSTR 2B return. He further submits that the petitioner would be in a position to explain the discrepancy, which arose because the supplier reported the sales belatedly. He points out that the petitioner has already remitted 10% of the disputed tax demand on 11.04.2024. 4. As regards order dated 13.02.2....

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