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S. SIVACHANDRAN vs. THE DEPUTY COMMISSIONER (STATE TAX) (GST APPEAL) & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
R. Aravindan
Res. Counsel
J.k. Jayaselan

Petitioner / Applicant

S. SIVACHANDRAN
Respondent THE DEPUTY COMMISSIONER (STATE TAX) (GST APPEAL) & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 16, 2024
Order No.

W. P. (MD) No. 15875 of 2024 And W. M. P. (MD) Nos. 13797, 13798 & 13800 of 2024

Citation

2024(7) TAXREPLY 10281
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ORDER

ORDER The petitioner is before this Court challenging the impugned order dated 22.04.2024 passed by the second respondent for the Assessment Year 2018-2019 which precedes with Notice in Form GST ASMT-10 dated 10.02.2021, Show Cause Notice in Form GST DRC-01 dated 12.01.2024 issued under Section 74 of the respective GST Enactments and the Personal Hearing Notices dated 20.02.2024 & 25.03.2024. The petitioner has replied to the above Notices. 2. Although the learned counsel for the petitioner would submit that the Show Cause Notice in Form GST DRC-01 dated 12.01.2024 does not contain any ingredients to invoke the period of limitation under Section 74(10) of the respective GST Enactments, it is noticed that there is allegation in the Show Cause Notice that the petitioner has reported the turnover as detailed in the Show Cause Notice and has willfully failed to pay the corresponding tax with intention to evade the tax lability. Therefore, it cannot be said that the Show Caus....

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