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S. SESAPPAN vs. THE DEPUTY STATE TAX OFFICER-2, SATTUR
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

A. Satheesh Murugan

Res. Counsel

J. K. Jayaselan

Petitioner / Applicant	S. SESAPPAN
Respondent	THE DEPUTY STATE TAX OFFICER-2, SATTUR
Court	Madras High Court
State	Tamilnadu
Date	Sep 5, 2024
Order No.	W. P. (MD)No. 4361 of 2024 And W. M. P. (MD)Nos. 4183 and 4184 of 2024
Citation	2024(9) TAXREPLY 11118
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ORDER
ORDER The present Writ Petition is filed challenging the order dated 19.06.2023 on the premise that the impugned proceedings is made in violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is a work contractor and has executed works contract for various Government authorities. He is also registered under GST Act and had also filed monthly returns reporting inward and outward supplies in the prescribed GSTR-1 and GSTR-3B. On scrutinizing of the returns, there were certain discrepancies between GSTR-1 and GSTR-7 which were treated as suppression of outward tax supply. The petitioner was stated to have been issued notice in Form ASMT-10 followed by notice in DRC-01A and DRC-01 and personal hearing intimations were also sent via e-mail. 3. It is submitted by the petitioner that they were unable to respond to the notices inasmuch as they are not aware of the notices which were uploaded in the portal. Thus....