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MAGIC PEARLS FINE ARTS vs. THE DEPUTY STATE TAX OFFICER VIRUDHUNGAR
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
A.satheesh Murugan
Res. Counsel
J.k.jayaselan

Petitioner / Applicant

MAGIC PEARLS FINE ARTS
Respondent THE DEPUTY STATE TAX OFFICER VIRUDHUNGAR
Court Madras High Court
State

Tamilnadu

Date Jul 26, 2024
Order No.

W. P. (MD) No. 17226 of 2024 and W. M. P. (MD)Nos. 14842 & 14843 of 2024

Citation

2024(7) TAXREPLY 11204
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ORDER

ORDER Heard learned counsel for the petitioner and learned Senior Standing Counsel for the respondent. 2. The petitioner is before this Court against the impugned order in DRC 07 dated 19.06.2023 for the tax period 2017-18 bearing reference in Notice Ref No. 33ABEFM5359B1ZJ/2017-18. 3. The case of the petitioner is that the petitioner's registration was cancelled on 28.04.2023 with effect from 31.03.2023 on account of the non-filing of the Return. 4. It is submitted that after the petitioner's registration was cancelled on 28.04.2023 with effect from 31.03.2023, the petitioner did not access the GST common portal and therefore, failed to notice the notices issued to the petitioner in ASMT 10 dated 15.02.2022, notice in DRC 01A dated 29.03.2022 and notice in DRC 01 dated 07.03.2023. 5. It is submitted that for the same reason, the petitioner has also failed to notice the personal hearing notices issued on 10.04.2023 on 27.04.2023, which were sent to the pe....

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