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S. SUBRAMANIAM vs. THE DEPUTY COMMERCIAL TAX OFFICER, THE BRANCH MANAGER CHENNAI
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
Umayaparvathi
Res. Counsel
G.nanmaran

Petitioner / Applicant

S. SUBRAMANIAM

Respondent THE DEPUTY COMMERCIAL TAX OFFICER, THE BRANCH MANAGER CHENNAI
Court Madras High Court
State

Tamilnadu

Date Sep 2, 2024
Order No.

W. P. No. 25613 of 2024 & W. M. P. Nos. 27965, 27968 & 27970 of 2024

Citation

2024(9) TAXREPLY 11218

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ORDER

ORDER This writ petition has been filed challenging the impugned order dated 27.12.2023 passed by the 1st respondent. 2. Mr. G.Nanmaran, learned Special Government Pleader, takes notice on behalf of the 1st respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counsel for the petitioner would submit that all notices/communications were uploaded by the respondent in the GST portal. Since the petitioner was not aware of the said notices, they failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed. Further, he requests this Court to lift the bank attachment and de-freeze the bank account of the petitioner. 4. On the other hand, the learned Special Government Pleader appearing for the 1st respondent would submit that....

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