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RAJA STORES vs. THE ASSISTANT COMMISSIONER (ST)
(Madras High Court)

Hon'ble Judges:

S.SRIMATHY
Pet. Counsel
M.v.mani Babu
Res. Counsel
A.k.manikkam

Petitioner / Applicant

RAJA STORES
Respondent THE ASSISTANT COMMISSIONER (ST)
Court Madras High Court
State

Tamilnadu

Date Aug 11, 2023
Order No.

W.P.(MD).No. 15291 of 2023 And W.M.P.(MD).No. 12890 of 2023

Citation

2023(8) TAXREPLY 7767
Original Order
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ORDER

ORDER This Writ Petition is filed to quash the impugned order dated 19.05.2023. 2. The petitioner is a partnership firm doing business in the name and style of Raja Stores, which is the registered Tax payer under the Goods and Services Tax Act, 2017. The petitioner was paying monthly returns without fail. The petitioner intended to close his business and submitted a petition before the authorities. The authorities after considering the same vide order dated 03.03.2023 has allowed the petitioner to close his business with effect from 31.03.2023. The petitioner however failed to pay the collected tax. Subsequently, the respondent has issued impugned show cause notice dated 19.05.2023 for conducting audit. After receiving the notice, the petitioner sought adjournment but subsequently filed the Writ Petition by challenging the show cause notice, before this Court. 3. The respondents have filed a counter stating that the petitioner had challenged the show cause notice, the pe....

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