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MKPO METAL FABRICATORS PRIVATE LTD. vs. THE ASSISTANT COMMISSIONER (ST) , COIMBATORE
(Madras High Court)

Hon'ble Judges:

N. ANAND VENKATESH
Pet. Counsel
S. Durairaj
Res. Counsel
Harsha Raj

Petitioner / Applicant

MKPO METAL FABRICATORS PRIVATE LTD.
Respondent THE ASSISTANT COMMISSIONER (ST) , COIMBATORE
Court Madras High Court
State

Tamilnadu

Date Sep 19, 2024
Order No.

Writ Petition No. 27689 of 2024 And WMP. Nos. 30209 & 30212 of 2024

Citation

2024(9) TAXREPLY 11120
Original Order
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ORDER

ORDER This writ petition has been filed challenging the proceedings of the respondent dated 29.11.2023. 2. Heard the learned counsel for the petitioner and the learned Additional Government Pleader accepting notice for the respondent. 3. The petitioner is engaged in manufacturing business and is registered under the Tamil Nadu Goods and Service Tax Act, 2017. The respondent initiated proceedings under Section 74 of the Act on the ground that the petitioner filed the returns belatedly under GSTR - 3B. Accordingly, final orders were passed by directing the petitioner to pay interest for the belated period to the tune of Rs. 6,24,779/-. Hence, the petitioner is before this Court. 4. The main ground that was urged by the learned counsel for the petitioner is that they did not participate in the adjudication proceedings because all the notices were only uploaded in the GST portal. The petitioner came to know the order passed by the respondent only during August 2024 when ....

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