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MARUTHI AGENCY vs. THE ASSISTANT COMMISSIONER (ST) , PALAYAMKOTTAI
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
Raja.karthikeyan
Res. Counsel
J.k.jayaselan

Petitioner / Applicant

MARUTHI AGENCY

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

Tamilnadu

Date Jun 28, 2024
Order No.

W. P. (MD) No. 14046 of 2024 And W. M. P. (MD)No. 12313 of 2024

Citation

2024(6) TAXREPLY 10483

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ORDER

ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Government Advocate for the respondent. 2. In this Writ Petition, the petitioner has challenged the impugned order dated 29.12.2023 passed by the respondent bearing reference in GSTIN: 33AAMFM0060A1ZZ for the assessment year 2017-18. The petitioner was issued with notice in ASMT 10 dated 02.08.2023 followed by the notice in DRC 01 dated 09.09.2023. The petitioner has not replied to the notices. 3. Further, the petitioner was issued with three personal hearing notices dated 09.10.2023, 15.11.2023 and 15.12.2023 calling upon the petitioner for appearing for personal hearings. However, the petitioner has failed to appear. 4. The learned counsel for the petitioner submits that the petitioner is a small time operator and was unaware of posting of these notices in the GST common web portal and hence, the petitioner may be given one opportunity t....

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