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V. SANGUINE EXIM vs. THE STATE TAX OFFICER, THOOTHUKUDI
(Madras High Court)

Hon'ble Judges:

MOHAMMED SHAFFIQ

Pet. Counsel

A. Satheesh Murugan

Res. Counsel

J.k. Jayaselan

Petitioner / Applicant	V. SANGUINE EXIM
Respondent	THE STATE TAX OFFICER, THOOTHUKUDI
Court	Madras High Court
State	Tamilnadu
Date	Aug 22, 2024
Order No.	W. P. (MD)No. 20056 of 2024 And W. M. P. (MD)Nos. 17014 and 17015 of 2024
Citation	2024(8) TAXREPLY 10812
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ORDER
ORDER This Writ Petition is filed challenging the proceedings dated 19.07.2023, for the period 2017-2018 on the premise that the orders are made in violation of principles of natural justice. 2. It is submitted that the petitioner imported chemicals from other countries and had paid the appropriate IGST, under Reverse Charge Mechanism, while claiming the same as Input Tax Credit. The above claim of Input Tax Credit has been rejected on the premise that GSTR-2A does not reflect the same. The petitioner in response to the show cause notice issued in DRC-01 had submitted a request for adjournment on 18.06.2023, 03.07.2023 and 18.07.2023 citing medical reasons for being unable to participate in the proceedings. However, the impugned order has been passed on 19.07.2023 without considering his request for adjournment. It was further submitted that the petitioner was unaware of the impugned order having been passed and the same was uploaded in the GSTIN portal. 3. The limited i....