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PRAKASH FABRICATORS & ELECTRICALS vs. THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

K. Siri Chadana

Res. Counsel

T.n.c. Kaushik

Petitioner / Applicant	PRAKASH FABRICATORS & ELECTRICALS
Respondent	THE ASSISTANT COMMISSIONER (ST) (FAC) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jul 11, 2024
Order No.	W. P. No. 16729 of 2024 And W. M. P. Nos. 18379, 18380 & 18381 of 2024
Citation	2024(7) TAXREPLY 10219
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ORDER
ORDER An order dated 13.02.2023 imposing late fee and penalty for non filing of annual returns and reconciliation statement in time is challenged in this writ petition. The petitioner asserts that he was unable to participate in proceedings culminating in the impugned order because GST compliances were entrusted to a Chartered Accountant and such Chartered Accountant had not noticed the show cause notice and impugned order. 2. Learned counsel for the petitioner submits that the late fee component in the impugned order is Rs. 1,54,800/-. As against this, she submits that a sum of Rs. 1,64,000/- was remitted by the petitioner. She seeks an opportunity to contest the matter on merits. 3. Mr.T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the first respondent. He submits that principles of natural justice were complied with by issuing intimation dated 20.08.2022, show cause notice dated 23.11.2022 and by offering a personal hearing. 4. On examini....