Marson Industries Vs Deputy Commercial Tax Officer
Date: April 9, 2024
Subject Matter
Orders merely uploaded on GST Portal and not served outside of GST Portal sent for re-adjudication
Summary
Marson Industries was involved in legal proceedings against the Deputy Commercial Tax Officer concerning assessment periods 2018-2019 and 2019-2020. The main issue was the lack of direct communication regarding GST proceedings, as the show cause noti…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By these two writ petitions, orders dated 17.03.2023 pertaining to assessment periods 2018-2019 and 2019-2020 are challenged. 2. The petitioner asserts that he was unaware of proceedings culminating in the impugned orders because the show cause notice and assessment order were uploaded on the “View Additional Notices and Orders&rdquo…