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TVL R. THANGARAJ vs. THE DEPUTY COMMISSIONER (ST) , & OTHERS
(Madras High Court)

Hon'ble Judges:

C. SARAVANAN
Pet. Counsel
A. Satheesh Murugan
Res. Counsel
R. Suresh Kumar

Petitioner / Applicant

TVL R. THANGARAJ
Respondent THE DEPUTY COMMISSIONER (ST) , & OTHERS
Court Madras High Court
State

Tamilnadu

Date Jul 10, 2024
Order No.

W. P. (MD) No. 24026 of 2023 And W. M. P. (MD)Nos. 20175 & 20177 of 2023

Citation

2024(7) TAXREPLY 10267
Original Order
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ORDER

ORDER Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondents. 2. The petitioner has challenged the impugned order dated 12.08.2023 passed by the second respondent for the assessment year 2018-19 bearing reference in GSTIN. 33AGDPR8077R1Z1. 3. By the impugned order, the demand, that was proposed in DRC 01 dated 29.04.2024, has been confirmed. The impugned order records that the petitioner has neither replied to the show cause notice nor has appeared during personal hearings. 4. It is noticed that the petitioner had indeed filed the return only in GST DRC 01A part B and in GST DRC 03 on 28.04.2022, a copy of which, is enclosed along with the typed set of papers. It is evident that it has not been considered by the second respondent. 5. It is noticed that only after the impugned order was passed, the petitioner sent a representation dated 08.09.2023 to the first respondent. 6. Considering the fact that the petition....

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