^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

SILAMBUCHELVI vs. THE COMMERCIAL TAX OFFICER, (ST) (FAC) , COIMBATORE-III, TAMIL NADU
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

Aparna Nandakumar

Res. Counsel

C. Harsha Raj

Petitioner / Applicant	SILAMBUCHELVI
Respondent	THE COMMERCIAL TAX OFFICER, (ST) (FAC) , COIMBATORE-III, TAMIL NADU
Court	Madras High Court
State	Tamilnadu
Date	Apr 26, 2024
Order No.	W. P. No. 11103 of 2024 And W. M. P. Nos. 12185 & 12186 of 2024
Citation	2024(4) TAXREPLY 9865
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER An assessment order dated 29.07.2023 is challenged in this writ petition on the ground of breach of principles of natural justice. 2. The petitioner asserts that she was unaware of proceedings culminating in the impugned assessment order since the intimation, notice and impugned order were uploaded on the “View Additional Notices and Orders” tab on the GST portal, but not communicated to the petitioner through any other mode. The present writ petition was filed in the said facts and circumstances. 3. Learned counsel for the petitioner referred to the show cause notice and pointed out that such show cause notice was issued under Section 73 of applicable GST enactments, whereas penalty at 100% is specified therein. In contrast, she submits that the impugned order makes reference both to Sections 73 & 74. When a notice is issued under Section 73, learned counsel submits that 100% penalty cannot be imposed. Without prejudice, learned counsel submits tha....