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NRC. SPIN TEX vs. THE ASSISTANT COMMISSIONER (ST) , VELLAKOIL, TIRUPPUR III, TIRUPPUR.
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Vignesh Kumar K
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

NRC. SPIN TEX

Respondent THE ASSISTANT COMMISSIONER (ST) , VELLAKOIL, TIRUPPUR III, TIRUPPUR.
Court Madras High Court
State

Tamilnadu

Date Oct 1, 2024
Order No.

W. P. No. 29084 of 2024 And W. M. P. Nos. 31738 & 31840 of 2024

Citation

2024(10) TAXREPLY 11351

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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 28.12.2023 passed by the respondent. 2. Mr.V.Prashanth Kiran, learned Government Advocate, 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 all notices/communications were uploaded by the respondent 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 was also uploaded by the respondent on 28.12.2023 without providing any opportunity of personal hearing to the petitioner. Aggrieved over the said impugned order, an appeal was preferred by the petitioner on 20.05.2024 with a delay of 54 days. However, the said appeal was rejected by the respondent vide order dated 09.07.2024 on the aspect of limitation. 4. Further, he wou....

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