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RANA GRANITES vs. THE ASSISTANT COMMISSIONER (ST) TAMILNADU & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
A. Abdul Rahman
Res. Counsel
V. Prasanth Kiran

Petitioner / Applicant

RANA GRANITES

Respondent THE ASSISTANT COMMISSIONER (ST) TAMILNADU & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 4, 2024
Order No.

W. P. No. 12028 of 2024 and W. M. P. Nos. 13126 & 13128 of 2024

Citation

2024(6) TAXREPLY 11303
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ORDER

ORDER An order in original dated 07.07.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order dated 07.07.2023 because the notice and the impugned order were uploaded in the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. The petitioner further asserts that he became aware of proceedings only upon the garnishee proceedings being initiated in March 2024. 3. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to a mismatch between GSTR-3B and the auto-populated GSTR-2A. If provided an opportunity, he submits that the petitioner would be in a position to establish that only eligible ITC was availed of. On instructions, learned counsel submits that the petitioner agrees to remit 10% of the ....

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