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SIDHIVINAYAK MARKETING vs. THE DEPUTY COMMERCIAL TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
C. Rekha Kumari
Res. Counsel
V. Prashanth Kiran

Petitioner / Applicant

SIDHIVINAYAK MARKETING
Respondent THE DEPUTY COMMERCIAL TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Apr 30, 2024
Order No.

W. P. No. 11643 of 2024 And W. M. P. Nos. 12733 & 12734 of 2024

Citation

2024(4) TAXREPLY 10067
Original Order
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ORDER

ORDER An order dated 01.11.2023 is challenged in this writ petition on the ground that the petitioner did not have a reasonable opportunity to contest the tax proposal. 2. The petitioner states that he is engaged in buying and selling domestic appliances. According to the petitioner, one of the suppliers, Proficient Technologies, issued invoices in November 2018 and thereafter cancelled the same by issuing credit notes in respect thereto. By further asserting that the petitioner did not avail of Input Tax Credit (ITC) in respect of those invoices, the present writ petition was filed. 3. Learned counsel for the petitioner refers to the petitioner's GSTR- 3B returns to contend that ITC was not availed of in respect of invoices issued by Proficient Technologies. She further submits that the show cause notice was not responded to because the petitioner was unaware of proceedings since such show cause notice was uploaded on the GST portal in the “View Additiona....

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