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SRE PANNEERSELVAM TEX vs. THE COMMISSIONER OF COMMERCIAL CHENNAI & OTHERS
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

B.ramesshkumar

Res. Counsel

C.harsha Raj

Petitioner / Applicant	SRE PANNEERSELVAM TEX
Respondent	THE COMMISSIONER OF COMMERCIAL CHENNAI & OTHERS
Court	Madras High Court
State	Tamilnadu
Date	Apr 23, 2024
Order No.	W. P. No. 10651 of 2024, W. M. P. Nos. 11723, 11725 & 11726 of 2024
Citation	2024(4) TAXREPLY 10830
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ORDER
ORDER An order dated 13.11.2023 is assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner submits that he was unaware of proceedings culminating in the order impugned herein because such order was not communicated through any mode other than uploading on the GST portal. 2. Learned counsel for the petitioner submits that the tax proposal pertains to the difference between the petitioner's GSTR 3B returns and the GSTR 1 statement. If provided an opportunity, he submits that the petitioner would be in a position to reconcile the difference. 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. 3. Mr.C.Harsha Raj, learned Additional Government Pleader, accepts notice for the respondents. By referring to the impugned order, he points out that such order was preceded by a show cause notice dated 18....