Login | Register
GST Library
TaxReply Support
YouTube Videos
Twitter
Buy Premium Tax Domains
About Us
Contact Us
Our Services
TaxReply India Pvt Ltd

M.B. ENTERPRISES vs. ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
G.natarajan
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

M.B. ENTERPRISES
Respondent ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Aug 7, 2023
Order No.

W.P.No.23144 of 2023 And W.M.P.Nos.22693 and 22694 of 2023

Citation

2023(8) TAXREPLY 7943
Original Order
My Favorites
Add to Fav ☆
Add to favorites.
Related Tags :

TaxGPT Beta

Summarize this case by TaxGPT in
OR
Listen this case in simple words  
Audio Timeline
  AA   |   Print

ORDER

ORDER Mr.V.Prashanth Kiran, learned Government Advocate takes notice on behalf of the respondent. 2. Heard the learned counsel for the petitioner and the learned Government Advocate for the respondent. 3. Prima facie, it appears that the impugned order bearing Ref.No.33AAAPR6503P1ZI/2019-2020 dated 06.01.2023 has been passed in gross of violation of principles of natural justice. 4. The impugned order preceded a Show Cause Notice in Form GST DRC-01 dated 07.11.2022 issued under Rule 142(1) of the CGST Rules, 2017. The said notice has called upon the petitioner to reply by 07.12.2022. It has however not given any specific date for the petitioner to appear for a personal hearing. Thus, the petitioner has not participated in proceeding. The impugned order is also not a detailed order. 5. Section 75(4) of the CGST Act, 2017 deals with the "General Provisions Relating to Determination of Tax". It is mentioned therein that, an opportunity of hearing shal....

Premium Content !

This is premium content of TaxReply, available to paid subscribers only.

Kindly Subscribe GST Library to unlock all features.
View Subscription Plans
Download Full Judgement :
  Hide
26
Jun
S
M
T
W
T
F
S
28 Jun

☑ Monthly | GSTR-11

GSTR-11 for the m/o May 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Jun

☑ Annual | GSTR-4

GSTR-4 (Annual Return) for FY 2024-25 by Composite Taxpayer (Rule 62).