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QUANTUM ASSOCIATES vs. THE DEPUTY STATE TAX OFFICER, THE DEPUTY COMMISSIONER (ST) CHENNAI CENTRAL - III & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
M. Narasimha Bharathi
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

QUANTUM ASSOCIATES

Respondent THE DEPUTY STATE TAX OFFICER, THE DEPUTY COMMISSIONER (ST) CHENNAI CENTRAL - III & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 4, 2024
Order No.

W. P. Nos. 12248 & 12253 of 2024 And WMP. Nos. 13337, 13338, 13343 &13344 of 2024

Citation

2024(6) TAXREPLY 9956

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ORDER

COMMON ORDER By these two writ petitions, an assessment order and the consequential attachment order are challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned assessment order because the show cause notice and impugned order were uploaded on the “View Additional Notices and Orders” tab on the GST portal, but not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner submits that the tax proposal pertained to the mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. If an opportunity is provided, learned counsel submits that the petitioner would be in a position to establish that only eligible Input Tax Credit was availed. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 4. Mr.V.Prashanth Kiran, learned Government Advocate, accepts notice....

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