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P. ATHIMOOLAM CONTRACTOR vs. THE APPELLANT AUTHORITY/DEPUTY COMMISSIONER OF COMMERCIAL TAXES
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

M.r.jothimanian

Res. Counsel

E.ranganayaki

Petitioner / Applicant	P. ATHIMOOLAM CONTRACTOR
Respondent	THE APPELLANT AUTHORITY/DEPUTY COMMISSIONER OF COMMERCIAL TAXES
Court	Madras High Court
State	Tamilnadu
Date	Sep 14, 2023
Order No.	W.P.No. 27054 of 2023 And W.M.P.No. 26495 of 2023
Citation	2023(9) TAXREPLY 8006
Original Order
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ORDER
ORDER Mrs.E.Ranganayaki, learned Special Government Pleader takes notice on behalf of the respondents. 2. Prima Facie, the petitioner has been subject to the gross injustice. The tax due for the month of September 2019 and October 2019 was belatedly paid by the petitioner along with the returns filed during the month of March on 11.11.2020 in Form GSTR -3B under Rule 61(5) of the GST Act. A further sum of Rs. 4,13,222/- has also been recovered for the same amount, pursuant to the impugned order dated 06.12.2022. The said order has been passed after GST ASMT - 10 dated 18.08.2020 and 26.12.2020 were issued and after notice in DRC - 01 were issued to the petitioner on 21.02.2022. However, the petitioner failed to respond and thus the aforesaid order came to be passed on 06.12.2022. Thus, petitioner was at fault. 3. However, considering overall facts and circumstances and considering the fact that the petitioner appears to have discharged the tax liability by payi....