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MAYUR GRANITES vs. THE ASSISTANT COMMISSIONER (ST) TAMIL NADU, AXIS BANK KARNATAKA
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

A.abdul Rahman

Res. Counsel

K.vasanthamala

Petitioner / Applicant	MAYUR GRANITES
Respondent	THE ASSISTANT COMMISSIONER (ST) TAMIL NADU, AXIS BANK KARNATAKA
Court	Madras High Court
State	Tamilnadu
Date	Apr 25, 2024
Order No.	W. P. No. 10972 of 2024, W. M. P. Nos. 12056 & 12057 of 2024
Citation	2024(4) TAXREPLY 10842
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ORDER
ORDER In this writ petition, an assessment order is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because such order was uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. 3. By pointing out that the tax demand pertains to discrepancy between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A returns, learned counsel submits that the petitioner would be in a position to explain the discrepancy satisfactorily if provided an opportunity. On instructions, learned counsel for the petitioner submits that, as a condition for remand, the petitioner is willing to remit 10% of the disputed tax demand. 4. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the first responde....