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T.B. SABRISH vs. ASSISTANT COMMISSIONER (ST) AND AXIS BANK LIMITED, SALEM
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ
Pet. Counsel
V. Srinivasan
Res. Counsel
G. Nanmaran

Petitioner / Applicant

T.B. SABRISH
Respondent ASSISTANT COMMISSIONER (ST) AND AXIS BANK LIMITED, SALEM
Court Madras High Court
State

Tamilnadu

Date Dec 20, 2024
Order No.

W. P. No. 38974 of 2024 and W. M. P. Nos. 42210, 42214 and 42215 of 2024

Citation

2024(12) TAXREPLY 12456
Original Order
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ORDER

ORDER The present writ petition is filed challenging the impugned order dated 18.07.2024 for the period 2023-24 on the premise that there is violation of principles of natural justice. 2. It is submitted by the learned counsel for the petitioner that the petitioner is engaged in trading of silver and related products and is registered under the Goods and Services Tax Act, 2017. During the relevant period 2023-24, the petitioner filed its returns and paid the appropriate taxes. On verification of GSTR returns, it was found that the petitioner has supplied goods and services without issuing any invoices thereby warranting penalty. 3. It is submitted by the learned counsel for the petitioner that a notice in DRC-01A was issued on 05.02.2024 and another notice in DRC-01 was issued on 19.02.2024. Further, personal hearing was fixed on 28.02.2024. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing. It is submitted by the lear....

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