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RISHAB INDUSTRIES vs. ASSISTANT COMMISSIONER (ST) & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
S. Ramanan
Res. Counsel
K.vasanthamala

Petitioner / Applicant

RISHAB INDUSTRIES
Respondent ASSISTANT COMMISSIONER (ST) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Apr 23, 2024
Order No.

W. P. No. 10627 of 2024 and W. M. P. Nos. 11701, 11702 & 11708 of 2024

Citation

2024(4) TAXREPLY 10612
Original Order
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ORDER

ORDER An order dated 15.09.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is engaged in the business of wholesale and retail trading of plastic scraps and allied items. The petitioner asserts that the consultant engaged for GST compliances did not keep the petitioner informed about proceedings culminating in the order impugned herein. 3. Learned counsel for the petitioner referred to the annual return of the petitioner and pointed out that the discrepancy between the petitioner's GSTR 3B and the auto-populated GSTR 2A is only Rs.19,341/-. If provided an opportunity, he submits that the petitioner would be in a position to explain the discrepancy and contest the tax demand effectively. On instructions, he submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand. 4. Mrs. K. Vasanthamala, learned Government Advocate, acce....

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