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SRI BHAVANI AUTOMOBILES vs. STATE TAX OFFICER & OTHER
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R. Anishkumar
Res. Counsel
T.n.c. Kaushik

Petitioner / Applicant

SRI BHAVANI AUTOMOBILES
Respondent STATE TAX OFFICER & OTHER
Court Madras High Court
State

Tamilnadu

Date Apr 22, 2024
Order No.

W. P. No. 10581 of 2024 and W. M. P. Nos. 11613 & 11614 of 2024

Citation

2024(4) TAXREPLY 10225
Original Order
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ORDER

ORDER An order dated 27.11.2023 is challenged primarily on the ground of breach of principles of natural justice. The petitioner asserts that he was unaware of the show cause notice dated 22.06.2023 and the impugned order because the same was not communicated through any other mode other than being uploaded on the portal. 2. Learned counsel for the petitioner referred to show cause notice dated 22.06.2023 and submitted that the impugned order was issued within six months from the date of the show cause notice. Learned counsel contends that this violates sub-section (2) of Section 74 of applicable GST enactments. In addition, learned counsel points out that the petitioner paid excess amounts as is evident from the screenshot of the petitioner's portal at page no.41 of the typed set of papers. On instructions, he submits that the petitioner is ready and willing to remit 10% of the disputed tax demand as a condition for remand. 3. Mr. T.N.C. Kaushik, learned Additional ....

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