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RAVI CHITRA vs. THE ASSISTANT COMMISSIONER (ST) , THE BANK MANAGER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

B. Manoharan

Res. Counsel

V. Prashanth Kiran

Petitioner / Applicant	RAVI CHITRA
Respondent	THE ASSISTANT COMMISSIONER (ST) , THE BANK MANAGER, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Jul 10, 2024
Order No.	W. P. No. 16633 of 2024 And W. M. P. Nos. 18255, 18256 & 18257 of 2024
Citation	2024(7) TAXREPLY 10200
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ORDER
ORDER An order dated 30.08.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. In respect of the tax period 2019-20, the petitioner received a show cause notice dated 06.06.2022 alleging that the petitioner had wrongly availed of Input Tax Credit (ITC). Such show cause notice was replied to on 06.04.2023 by contending that the transaction was genuine. In support of such statement, the petitioner annexed the original tax invoices, bank statement, ledger account and relevant returns of the supplier and the petitioner. The impugned order was issued thereafter on 30.08.2023. 3. Learned counsel for the petitioner submits that the petitioner was unaware of the issuance of the impugned order because GST compliances were being taken care of by her tax consultant. It is further stated that such order came to the notice of the petitioner only upon receipt of an order of attachment dated 18.03.2024 in rela....