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SIVASAKTHI AGENCIES vs. ASSISTANT COMMISSIONER (ST) CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

T.c. Prakash

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	SIVASAKTHI AGENCIES
Respondent	ASSISTANT COMMISSIONER (ST) CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 30, 2024
Order No.	W. P. No. 11488 of 2024, W. M. P. Nos. 12593 & 12594 of 2024
Citation	2024(4) TAXREPLY 10815
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ORDER
ORDER An order dated 01.11.2023 is challenged on the ground of breach of principles of natural justice. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned order because the show cause notice and order were uploaded on the GST portal but not communicated to the petitioner through any other mode. 3. Learned counsel for the petitioner makes a request that the petitioner be provided an opportunity to contest the tax demand on merits. On instructions, learned counsel for the petitioner submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 4. Mrs. K. Vasanthamala, learned Government Advocate (Tax), accepts notice for the respondent. She points out that a notice in Form ASMT-10 was issued to the petitioner on 26.08.2023 and that a show cause notice was issued thereafter. 5. Upon examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did n....