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MANIKANDAN PLYWOODS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

P.B. BALAJI
Pet. Counsel
J. Adithya
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

MANIKANDAN PLYWOODS

Respondent THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court Madras High Court
State

Tamilnadu

Date May 22, 2024
Order No.

W. P No. 13884 of 2024 And W. M. P. Nos. 15057, 15058, 15059 And 15060 of 2024

Citation

2024(5) TAXREPLY 9772

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ORDER

ORDER The writ petition has been filed to quash the order dated 20.12.2023 in reference No.GSTIN:33ALHPP2547B1ZF/2017-18 and consequential recovery notices dated 25.04.2024 in Roc.No.GSTIN.33ALHPP2547B1ZF/2024 and Form GST DRC-13 dated 06.05.2024 passed by the 1st respondent on the ground that the proceedings have taken place violating the principles of natural justice. 2. Heard Mr. J. Adithya Reddy, learned counsel for the petitioner and Mr.K.Vasanthamala, learned Government Advocate for the respondent. 3. The grievance of the petitioner is that show cause notice has been posted in the “View Additional Notices” tab, instead of “View Notices” tab, which is the normal practice. The petitioner would have had an opportunity to contest the proceedings effectively, if it was posted in the “View Notice” tab. 4. He has also placed reliance on the decision of this Court in the case of Sabari Infra Pvt. Ltd. /vs/ Assistant Commissioner....

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