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

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
M.a. Mudimannan
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

M.B. TRAVELS

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

Tamilnadu

Date Jun 5, 2024
Order No.

Writ Petition No. 12181 of 2024 And W. M. P. Nos. 13275 & 13276 of 2024

Citation

2024(6) TAXREPLY 9957

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ORDER

ORDER An order in original dated 20.11.2023 is assailed primarily on the ground of denial of a personal hearing. 2. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because the notice and order were uploaded on the GST portal and not communicated to the petitioner through any of the other modes prescribed in Section 169 of applicable GST enactments. 3. Learned counsel for the petitioner invited my attention to the impugned order and pointed out that the alleged date of personal hearing is blank in the reference column. Similarly, he submits that the date of personal hearing is blank in the body of the order. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice for the respondent. He points out that the impugned order was preceded by a notice in Form ASMT 10 dated 11.07.2023, show ca....

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