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THIRUMALAI ELECTRICALS vs. THE ASSISTANT COMMISSIONER (ST) KRISHNAGIRI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

R.hemalatha

Res. Counsel

K.vasanthamala

Petitioner / Applicant	THIRUMALAI ELECTRICALS
Respondent	THE ASSISTANT COMMISSIONER (ST) KRISHNAGIRI
Court	Madras High Court
State	Tamilnadu
Date	Jun 13, 2024
Order No.	W. P. No. 14648 of 2024 and W. M. P. Nos. 15909 & 15911 of 2024
Citation	2024(6) TAXREPLY 11309
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ORDER
ORDER An order in original dated 05.10.2023 is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. By asserting that the petitioner had entrusted GST compliances to an auditor and that such auditor was unwell, the present writ petition was filed. 2. Learned counsel for the petitioner submits that the confirmed tax proposal pertains to alleged mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. She submits that the respondent committed an error in computing the difference. If provided an opportunity, she submits that the petitioner would be in a position to justify the ITC claim. 3. Mrs. K.Vasanthamala, learned Government Pleader, accepts notice for the respondent. She points out that a notice in Form GST ASMT 10 was issued on 12.04.2023, a show cause notice was issued on 22.08.2023 and three reminders were issued before the impugned order was issued. 4. On examining ....