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RSM LUXMI SILKS vs. DEPUTY STATE TAX OFFICER, TRICHY.
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
R. Ilayaraja
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

RSM LUXMI SILKS
Respondent DEPUTY STATE TAX OFFICER, TRICHY.
Court Madras High Court
State

Tamilnadu

Date Jul 24, 2024
Order No.

W. P. (MD)No. 17036 of 2024 And W. M. P. (MD)Nos. 14663 and 14664 of 2024

Citation

2024(7) TAXREPLY 10309
Original Order
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ORDER

ORDER The petitioner is before this Court against the impugned order in Form – GST DRC – 07, dated 26.12.2023 passed for the Assessment Year 2017-2018. 2. By the impugned order, the demand that was proposed in the notices in Form GST DRC – 01A and Form - DRC - 01, have been confirmed, as the petitioner has failed to respond to the same in time. 3. The case of the petitioner is that the petitioner is a small time dealer, engaged in sale of Textile Products and that the petitioner has failed to notice the notices issued in Form - DRC - 01A dated 07.09.2023 and Form - DRC - 01 dated 12.10.2023, which had been uploaded in the GST Common Portal. 4. It is submitted that the petitioner was also unaware of the impugned order that came to be passed on 26.12.2023 in Form - GST DRC-07. It is submitted that the petitioner came to know about the same when the Department sought to recover the amount. 5. It is further submitted that although the petitioner may....

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