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SUNDARAPANDIAN vs. THE STATE TAX OFFICER-1 & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
T.m. Madasamy
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

SUNDARAPANDIAN

Respondent THE STATE TAX OFFICER-1 & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 29, 2024
Order No.

W. P. (MD). No. 17429 of 2024

Citation

2024(7) TAXREPLY 10513

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ORDER

ORDER The petitioner is aggrieved by the impugned order, dated 12.02.2024 passed by the 1st respondent for the assessment year 2018-19. The impugned order precedes notices in DRC-01A, dated 26.10.2023 and DRC-01, dated 15.11.2023. 2. Heard the learned counsels on either side and this writ petition is disposed at the time of admission after dispensing with counter. 3. The contention of the petitioner is that the impugned order has been passed without issuance of the aforesaid notices and therefore, there is a gross violation of principles of natural justice. 4. On the other hand, the learned Additional Government Pleader appearing for the respondents would submit that the notices that preceded impugned orders were posted in the GST common portal and the petitioner ought to have participated in the said proceedings. Instead, the petitioner has chosen to remain mute and has suffered the impugned order. It is further submitted that in any event the petitioner is not with....

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