^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

R. SELVARATHINAM vs. THE DEPUTY STATE TAX OFFICE -II, CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

M.varun Pandian

Res. Counsel

C.harsha Raj

Petitioner / Applicant	R. SELVARATHINAM
Respondent	THE DEPUTY STATE TAX OFFICE -II, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Sep 11, 2024
Order No.	W. P. No. 26893 of 2024 And W. M. P. Nos. 29419, 29420 and 29422 of 2024
Citation	2024(9) TAXREPLY 10922
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order dated 30.04.2024 passed by the respondent under Sections 61, 73 and 50 of the TNGST Act 2017 and to quash the same and consequently, to restrain the respondent from recovering the tax liability, including interest and penalty from the petitioner's bank account. 3. Mr.M.Varun Pandian, learned counsel for the petitioner would submit that the petitioner has been issued with a show cause notice in Form GST DRC-01 dated 21.08.2023, to which, the petitioner filed their replies on 12.04.2024, 26.04.2024 and 29.04.2024, however, the respondent, without considering those replies in a proper perspective, passed the impugned order dated 30.04.2024 and in pursuance of the said impugned order, also initiated recovery proceedings dated 02.08.2024 and recovered a sum of Rs. 5,35,346 from the petitioner's ban....