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PRIYAM AGENCIES vs. THE COMMISSIONER OF COMMERCIAL TAXES, THE STATE TAX OFFICER
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
B. Rooban
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

PRIYAM AGENCIES
Respondent THE COMMISSIONER OF COMMERCIAL TAXES, THE STATE TAX OFFICER
Court Madras High Court
State

Tamilnadu

Date Jul 30, 2024
Order No.

W. P. (MD) No. 17447 of 2024 And W. M. P. (MD)No. 14984 of 2024

Citation

2024(7) TAXREPLY 10388
Original Order
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ORDER

ORDER This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. In this Writ Petition, the petitioner has challenged the impugned assessment order passed by the second respondent on 31.12.2023 in the year 2017-18 bearing reference in 33AJSPN3100H1ZF/2017-18. 3. Although the impugned order that preceded the notices in ASMT 10 dated 03.08.2023, DRC 01A dated 21.09.2023, DRC 01 dated 30.09.2023 and personal hearing notice dated 03.11.2023, the petitioner has failed to respond any of the notices. 4. Prima facie, it appears that the dispute pertains to the discrepancy between the Return filed by the petitioner in GSTR 1 and GSTR 3B. 5. The learned counsel for the petitioner submits that the petitioner has failed to notice the notices that preceded the impugned order as they were posted in the GST common portal. It is submitted that for the ....

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