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RAJ REKHA vs. THE DEPUTY STATE TAX OFFICER CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

C.rekhakumari

Res. Counsel

V.prashanth Kiran

Petitioner / Applicant	RAJ REKHA
Respondent	THE DEPUTY STATE TAX OFFICER CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 30, 2024
Order No.	W. P. No. 11217 of 2024, W. M. P. Nos. 12306 & 12307 of 2024
Citation	2024(4) TAXREPLY 10849
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ORDER
ORDER An order in original dated 31.07.2023 is challenged on the ground of denial of reasonable opportunity to the petitioner. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because GST compliances were entrusted to an accountant and such accountant failed to verify the “view additional notices and orders” tab of the GST portal. The present writ petition was filed in these facts and circumstances. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the credit notes issued by the supplier. She submits that Input Tax Credit was availed of net of the value of such credit notes. If provided an opportunity, she submits that the petitioner would be in a position to explain the discrepancy to the respondent. On instructions, she submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mr. V.Prashanth Kiran, learned Government Advocate, accepts not....