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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 28.12.2023, whereby the impugned Show Cause Notice dated 24.09.2023, proposing a demand of Rs. 7,86,84,337.00 against the Petitioner has been disposed of and a demand including penalty has been raised against the Petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel appea...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 19.12.2023 whereby the impugned Show Cause Notice dated 23.09.2023, proposing a demand of Rs. 15,19,68,460.00/- against the petitioner had been disposed of and demand including penalty has been raised against the petitioner. The order has been passed under Section 73 of the Central Goods and Services Tax Act, 2017 (hereinafter referred to as the Act). 2. Issue notice. Notice is accepted by learned counsel appea...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner impugns order dated 05.04.2024 whereby the appeal of the Petitioner has been dismissed solely on the ground that the same is barred by limitation. Petitioner also impugns order dated 20.04.2023 whereby the GST registration of the petitioner was cancelled retrospectively with effect from 07.07.2017 and also impugns Show Cause Notice dated 02.03.2023. 2. Issue Notice. Notice is accepted by learned counsel appearing for respondent. W...
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M.S. ENTERPRISES vs. THE STATE TAX OFFICER CHENNAI


(Madras High Court | Apr 23, 2024)

COMMON ORDER Assessment orders dated 13.12.2023 are assailed on the ground that the petitioner was not provided a personal hearing. 2. The petitioner is a registered person under applicable GST enactments. Upon receipt of the show cause notice dated 23.08.2023, the petitioner submitted replies dated 20.11.2023 & 06.12.2023, respectively. The impugned orders were issued thereafter on 13.12.2023. 3. Learned counsel for the petitioner referred to the petitioner's replies and ...
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ORDER An order in original dated 20.10.2023 is challenged on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner is engaged in the business of trading in readymade garments. The petitioner asserts that he was unaware of proceedings culminating in the impugned order since the notices and order were uploaded on the GST portal but not communicated to the petitioner through any other mode. 3. Learned counsel f...
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ORDER This matter is taken up by hybrid mode. 2. Heard learned counsel for the parties. 3. The Petitioner has filed this writ petition with the following prayer: “Under the aforesaid facts and circumstances, it is, there fore, the petitioner most humbly prays that this Hon'ble Court may graciously be pleased to: (i) setting aside the bank attachment order dated 28.03.2024 issued by the opposite party No.2 at Annexure-1; (ii) pass an writ order directing the o...
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ORDER An order in original dated 11.10.2023 is challenged on the ground that the petitioner did not have reasonable opportunity to contest the tax demand. 2. The petitioner is engaged in the business of purchase and sale of plastic scrap. According to the petitioner, a commercial vehicle was purchased for business purposes and Input Tax Credit (ITC) was availed in respect thereof. By asserting that the petitioner was unaware of proceedings culminating in the impugned order, the presen...
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ORDER By this writ petition, the petitioner seeks a direction for the release of attachment of the immovable properties bearing Survey Nos. 1305/4, 1305/4B, 1306/1B and 1306/2A2 are situated in Kamandoddi Village of Shoolagiri Taluk. 2. An order dated 30.05.2023 was issued against the petitioner by confirming the tax proposal pertaining to the discrepancy between the petitioner's GSTR 3B returns and the auto populated GSTR 2A. Such order was carried in appeal before the appellate ...
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ORDER An order dated 10.07.2023 is challenged in this writ petition on the ground that the petitioner was not provided a reasonable opportunity to contest the tax demand on merits. 2. The petitioner states that he is engaged in the business of trading in groceries and allied products. The petitioner asserts that he is not conversant with GST compliances and had engaged a consultant for such purpose. Since the consultant did not inform the petitioner about proceedings culminating in th...
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JUDGMENT SANJEEV SACHDEVA, J. (ORAL) 1. Petitioner seeks a direction to the Respondents granting refund besides interest for the delayed refund. 2. As per the Petitioner, the application seeking refund is still pending and has not been disposed of. The refund pertains to the period August 2020 to January 2021, amounting to Rs. 44,94,004/-. 3. Since the application seeking refund is still pending, the petition is disposed of, directing the proper Officer to consider the applica...
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