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SHIVA SHAKTHI ENGINEERING WORKS vs. THE DEPUTY STATE TAX OFFICER-I, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Syed Abdul Wakeel

P.suresh Babu

Res. Counsel

G.nanmaran

Petitioner / Applicant	SHIVA SHAKTHI ENGINEERING WORKS
Respondent	THE DEPUTY STATE TAX OFFICER-I, CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Aug 1, 2024
Order No.	W. P. No. 18560 of 2024 And W. M. P. No. 20347 of 2024
Citation	2024(8) TAXREPLY 10376
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ORDER
ORDER An order in original dated 26.12.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he is a dealer carrying on business on a very small scale and that he is not conversant with the GST portal. Consequently, it is stated that he had engaged a consultant and that such consultant did not inform him about the show cause notice and other communications. Immediately after coming to know of the order, it is stated that an appeal was lodged, but the said appeal was not entertained because it was beyond the condonable period. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to the availment of Input Tax Credit in respect of IGST in the GSTR 3B returns for September in the assessment period 2022-23. Upon realizing the mistake, he submits that Input Tax Credit was reversed to the extent of Rs. 4,73,810/- and that the ....