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YESEM MARKETING vs. THE DEPUTY COMMERCIAL TAX OFFICER, CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY
Pet. Counsel
R. Ganesh Kanna
Res. Counsel
K. Vasanthamala

Petitioner / Applicant

YESEM MARKETING
Respondent THE DEPUTY COMMERCIAL TAX OFFICER, CHENNAI
Court Madras High Court
State

Tamilnadu

Date Jun 6, 2024
Order No.

Writ Petition No. 12598 of 2024 And W. M. P. Nos. 13760 & 13762 of 2024

Citation

2024(6) TAXREPLY 9958
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ORDER

ORDER An order in original dated 17.10.2023 is assailed on the ground of breach of principles of natural justice. The petitioner asserts that she was unable to respond to the show cause notice on account of personal difficulties. Since the petitioner was unable to defend the tax proposal on merits, the present writ petition was filed. 2. Apart from the denial of reasonable opportunity of hearing, learned counsel for the petitioner submits that statutory rules were violated by initiating action entirely on the basis of a mismatch between the GSTR 1 statement and GSTR 3B returns. If provided an opportunity, he submits that the petitioner would be in a position to establish that the tax proposal should be dropped. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. 3. Mrs.K.Vasanthamala, learned Government Advocate, accepts notice for the respondent. She points out that the impugned order was preceded by ....

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