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MANI NADAR SEKAR vs. THE ASSISTANT COMMISSIONER (ST) , TUTICORIN.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja. Karthikeyan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

MANI NADAR SEKAR
Respondent THE ASSISTANT COMMISSIONER (ST) , TUTICORIN.
Court Madras High Court
State

Tamilnadu

Date Jul 15, 2024
Order No.

W. P. (MD) No. 15720 of 2024 And W. M. P. (MD)Nos. 13695 & 13696 of 2024

Citation

2024(7) TAXREPLY 10392
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ORDER

ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent. 2. The petitioner is before this Court against the impugned order dated 28.06.2023 passed under Section 73(9) of the TNGST Act, 2017 for the assessment year 2017-18 bearing reference in GSTIN: 33GBCPS6115P1Z7/2017-18. 3. The impugned order has preceded the notices in DRC 01A dated 20.04.2023, DRC 01 dated 26.05.2023 and personal hearing notices dated 24.04.2023, 31.05.2023, 07.06.2023 and 14.06.2023. However, the petitioner failed to reply the same stating that the petitioner was unaware of the same as the notices were posted on the GST common portal. 4. It is submitted that the petitioner was also unaware of the passing of the impugned order, as the same was posted in the GST common portal and not received by the petitioner physically. 5. It is submitted that the petitioner came to know about the impugned order only after the Department has initiated the ....

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