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NAGOORAR ENTERPRISES & OTHER vs. STATE TAX OFFICER & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
K.a. Parthasarathy
N. Chandirasekar
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

NAGOORAR ENTERPRISES & OTHER
Respondent STATE TAX OFFICER & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 4, 2024
Order No.

W. P. Nos. 11797, 11804, 11837 &, 11846 of 2024 And WMP Nos. . 12882, 12884, 12887, 12889, 12896, 12898, 12938, 12940, 12944 & 12945 of 2024

Citation

2024(6) TAXREPLY 9955
Original Order
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ORDER

COMMON ORDER By these writ petitions, orders imposing interest liability on the petitioner are challenged. 2. The petitioner asserts that he was unable to file returns and pay taxes on time during the relevant assessment periods on account of multiple reasons, including bereavements in the family, nonpayment by suppliers and the onset of the COVID-19 pandemic. Eventually, returns were filed and requisite taxes were paid. Orders imposing interest liability are challenged in these circumstances. 3. Learned counsel for the petitioner submits that a personal hearing was not provided before the impugned orders were issued. He also submits that the petitioner had requested the respondents to permit the petitioner to make payments in installments by taking into account the financial situation of the petitioner. He also submits that such request could have been placed before the appropriate authority under Section 80 of the applicable GST enactments. The last submission is that ....

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