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MUTHU PACKAGING WORKS vs. PROPER OFFICER / ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

P.r. Kumar

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	MUTHU PACKAGING WORKS
Respondent	PROPER OFFICER / ASSISTANT COMMISSIONER (ST) , CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jun 12, 2024
Order No.	W. P. No. 14284 of 2024 And W. M. P. Nos. 15504 & 15506 of 2024
Citation	2024(6) TAXREPLY 10109
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ORDER
ORDER An order in original dated 22.06.2023 is assailed primarily on the ground of breach of principles of natural justice. By asserting that the petitioner was unaware of proceedings culminating in the impugned order because the show cause notice and other communications were uploaded in the GST portal but not communicated to the petitioner through any other mode, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the denial of Input Tax Credit in respect of a purchase made by the petitioner by relying on sub-section (5) of Section 17 of applicable GST enactments. He points out that the petitioner made a payment of Rs. 2,00,000/- towards SGST on 28.03.2024 and a further 10% towards CGST on 29.04.2024. Without prejudice, on instructions, learned counsel submits that the petitioner agrees to remit 10% of the disputed tax demand in cash as a condition for remand. 3. Mr.C.Harsha Raj, learned Additional Govern....