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MICRA LEATHERS vs. THE COMMERCIAL TAX OFFICER VANIYAMBADI & OTHERS
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

P.v.sudhakar

Res. Counsel

T.n.c.kaushik

Petitioner / Applicant	MICRA LEATHERS
Respondent	THE COMMERCIAL TAX OFFICER VANIYAMBADI & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Sep 24, 2024
Order No.	W. P. No. 27361 of 2024 & W. M. P. Nos. 29849 & 29850 of 2024
Citation	2024(9) TAXREPLY 12077
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ORDER
ORDER This writ petition has been filed challenging the impugned order dated 22.12.2023 passed by the 2nd respondent. 2. Mr. T.N.C.Kaushik, learned Additional Government Pleader, takes notice on behalf of the respondents. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that in the present case, the GST Registration of the petitioner was cancelled by the respondent on 08.09.2023. Thereafter, all notices/communications were uploaded by the respondent under the column, viz., "View Additional Notices and Orders", in the GST portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent on 22.12.2023 without providing any opportunity of personal hearing to the petitioner. 4. Further, he would submit that now, the petition....