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SLA ENTERPRISES vs. THE DEPUTY STATE TAX OFFICER – II & others
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY

Pet. Counsel

A. Dhamodaran

Res. Counsel

K. Vasanthamala

Petitioner / Applicant	SLA ENTERPRISES
Respondent	THE DEPUTY STATE TAX OFFICER – II & others
Court	Madras High Court
State	Tamilnadu
Date	Aug 9, 2024
Order No.	W. P. No. 21484 of 2024 AND W. M. P. Nos. 23452 & 23455 of 2024
Citation	2024(8) TAXREPLY 10552
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ORDER
ORDER Challenging the assessment order dated 30.12.2023 passed by the 1st respondent and also for a direction to the 1st respondent to remove the attachment of the petitioner's bank account, this writ petition has been filed. 2. The learned counsel appearing for the petitioner submitted that the petitioner, who was a distributor of AIRCEL Limited doing recharge of sim cards, terminated his operations and vacated the premises in April 2018 and he received a notice regarding discrepancies between GSTR-1 and GSTR-3B for the period July 2017 to March 2018, proposing taxes, interest and penalties, totalling Rs. 57,25,986/-. Subsequently, the 1st respondent passed the assessment order dated 30.12.2023, confirming the demand Rs. 57,25,986/-, followed by a recovery notice and GST DRC 13 notices during May and June 2024 to freeze the petitioner's bank account, were not reached the petitioner, as all of them have been uploaded in the GST web portal and the petitioner was unabl....