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KWATRA KARTEEK vs. THE ASSISTANT COMMISSIONER (ST) (FAC) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
D.vijayakumar
Res. Counsel
V.prasanth Kiran

Petitioner / Applicant

KWATRA KARTEEK

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

Tamilnadu

Date Jun 6, 2024
Order No.

W. P. No. 12559 of 2024 And W. M. P. Nos. 13709 & 13711 of 2024

Citation

2024(6) TAXREPLY 9921
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ORDER

ORDER An order in original dated 28.12.2023 is assailed on the ground of breach of principles of natural justice. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because the part time Accountant engaged by the petitioner had not informed the petitioner about these proceedings. 2. Learned counsel for the petitioner submits that the tax proposal arose as a result of the petitioner committing an inadvertent error while filling up Form GSTR 3B. If provided an opportunity, he submits that the petitioner would be in a position to establish that the petitioner did not make short payment of GST. 3. Mr.V.Prasanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the impugned order was preceded by show cause notice dated 30.09.2023. 4. On perusal of the impugned order, it appears that the tax proposal pertains entirely to non payment of tax under reverse charge mechanism. Learned counsel....

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