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OCEAN CARGO MOVERS vs. THE ASSISTANT COMMISSIONER (ST) CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
V.vijayalakshmi, Mr.s.ramanan
Res. Counsel
V.prashanth Kiran

Petitioner / Applicant

OCEAN CARGO MOVERS
Respondent THE ASSISTANT COMMISSIONER (ST) CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 23, 2024
Order No.

W. P. Nos. 10668, 10673 & 10676 of 2024, W. M. P. Nos. 11752, 11755, 11761, 11763, 11767 & 11768 of 2024

Citation

2024(4) TAXREPLY 10828
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ORDER

COMMON ORDER In these three writ petitions, the petitioner assails separate orders dated 10.11.2023 pertaining to three different assessment periods. The petitioner asserts that he is engaged in the business of providing goods transport agency services, which are with in the reverse charge mechanism as per sub-section (3) of Section 9 of applicable GST enactments. Since the notices and the impugned order were uploaded on the GST portal, but not communicated through any other mode, the petitioner asserts that he was unaware of such proceedings until recently. 2. Learned counsel for the petitioner referred to the annual return of the petitioner in Form GSTR 9 and pointed out that the petitioner had specified that outward supplies of the aggregate value of Rs.1,62,21,149/- were provided on reverse charge basis. Therefore, she submits that the petitioner has a good case on merits and seeks an opportunity to contest the tax demand. On instructions, she submits that the petitioner....

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