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PARAMOUNT SHIPPING SERVICES PVT. LTD. vs. ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

G. Natarajan

Res. Counsel

T. N. C. Kaushik

Petitioner / Applicant	PARAMOUNT SHIPPING SERVICES PVT. LTD.
Respondent	ASSISTANT COMMISSIONER (ST)
Court	Madras High Court
State	Tamilnadu
Date	Jul 10, 2024
Order No.	W. P. No. 18287 of 2024 and W. M. P. Nos. 20069 & 20071 of 2024
Citation	2024(7) TAXREPLY 11020
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ORDER
ORDER An order in original dated 30.04.2024 is challenged both on the ground of lack of jurisdiction and on the ground of non application of mind. Pursuant to show cause notice dated 29.12.2023, the petitioner submitted reply dated 23.01.2024. By such reply, the petitioner dealt with each defect indicated in the show cause notice. The impugned order was issued thereafter. 2. Learned counsel for the petitioner referred to the screen shot of the GST portal and pointed out that a show cause notice was first issued on 29.12.2023. Such show cause notice was dropped on 16.04.2024. In these circumstances, he submits that the respondent did not have the authority to proceed further and issue the impugned order. Without prejudice to this contention, learned counsel submits that the reply dated 23.01.2024 was not duly considered and that the impugned order was issued mechanically by repeating the same observation in respect of each defect dealt with in the impugned order. He refers to....