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PROMATRIX SYSTEMS vs. THE ASSISTANT COMMISSIONER (S.T.) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

A.thirumaran

Res. Counsel

K.vasanthamala

Petitioner / Applicant	PROMATRIX SYSTEMS
Respondent	THE ASSISTANT COMMISSIONER (S.T.) & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Jun 25, 2024
Order No.	W. P. No. 15810 of 2024 And WMP Nos. 17231 & 17235 of 2024
Citation	2024(6) TAXREPLY 10058
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ORDER
ORDER An order dated 23.02.2024 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. A show cause notice dated 24.03.2023 was issued to the petitioner in respect of mismatch between the petitioner's GSTR 1 statement and the GSTR-3B returns. The petitioner replied thereto on 19.04.2023. By asserting that the said show cause notice was served on the petitioner through email, whereas the subsequent reminders and the impugned order were merely uploaded on the portal, the present writ petition was filed. 3. Learned counsel for the petitioner submits that the show cause notice was issued by the first respondent and that the same was replied to by the petitioner. Since the subsequent communications and the impugned order were uploaded on the GST portal, but not communicated to the petitioner through any other mode, learned counsel for the petitioner submits that the petitioner was denied a reasonable o....