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V. SEKAR vs. THE DEPUTY STATE TAX OFFICER, CHIDAMBARAM
(Madras High Court)

Hon'ble Judges:

KRISHNAN RAMASAMY
Pet. Counsel
P. Vasanth
Res. Counsel
Amirta Poonkodi Dinakaran

Petitioner / Applicant

V. SEKAR

Respondent THE DEPUTY STATE TAX OFFICER, CHIDAMBARAM
Court Madras High Court
State

Tamilnadu

Date Apr 9, 2025
Order No.

W. P. No. 11968 of 2025 And W. M. P. Nos. 13525, 13527 & 13529 of 2025

Citation

2025(4) TAXREPLY 13161
Original Order
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ORDER

ORDER Heard Ms.P.Vasanthi learned counsel appearing for the petitioner and Ms.Amirta Poonkodi Dinakaran, learned Government Advocate (T) who takes notice on behalf of the respondent. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself. 2. The challenge in this Writ Petition is to the order passed by the respondent dated 29.08.2024 and the order of rejection of the rectification application, dated 26.12.2024 and to quash the same and consequently, to direct the respondent to reconsider the issue on merit after providing an opportunity of hearing to the petitioner. 3. The learned counsel for the petitioner would submit that the respondent issued a show cause notice dated 26.04.2023, however, since the same was uploaded in the GST Portal but not directly served on the petitioner, the petitioner failed to file reply, but, the respondent, without affording an opportunity of personal hearing to the petitioner, passed t....

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