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S.S. TRADERS vs. THE ASSISTANT COMMISSIONER
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN

Pet. Counsel

Aparna Nandakumar

Res. Counsel

Amirtha Poonkodi Dinakaran

Petitioner / Applicant	S.S. TRADERS
Respondent	THE ASSISTANT COMMISSIONER
Court	Madras High Court
State	Tamilnadu
Date	Aug 8, 2023
Order No.	W.P.Nos. 23394 and 23400 of 2023 And W.M.P.Nos. 22927, 22930 and 22936 of 2023
Citation	2023(8) TAXREPLY 7893
Original Order
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ORDER
COMMON ORDER Ms.Amirtha Poonkodi Dinakaran, learned Government Advocate takes notice on behalf of the respondent. 2. The petitioner started business in the year 2007 after the VAT was implemented. 3. The case of the petitioner is that the petitioner's GST registration was cancelled on 18.11.2021 and therefore, the petitioner was unable to access the web portal and could not file the returns. During the interregnum, the impugned Assessment Order came to be passed on 21.06.2022, which preceded notices dated 31.12.2021 and 12.05.2022. 4. The specific case of the petitioner is that the petitioner came to know about the impugned Assessment Order dated 21.06.2022 only after the recovery of notice was issued to the petitioner on 12.07.2023, which was received by the petitioner on 13.07.2023. It is submitted that only after the recovery notice was received on 13.07.2023, the petitioner contacted a chartered accountant who downloaded the impugned order from the web portal....