Bajrang & Bajrang Vs State Tax Officer (FAC)
Date: April 15, 2024
Subject Matter
Taxpayer cannot be absolved of responsibility as a registered person to monitor the GST portal
Summary
In the case of Bajrang & Bajrang Vs State Tax Officer (FAC), the Madras High Court addressed the responsibility of registered individuals to actively monitor the GST portal and respond to tax demands promptly. The petitioner challenged a tax dema…
The petitioner assails an order dated 29.12.2023 on the ground that a reasonable opportunity was not provided to contest the tax demand on merits. 2. The petitioner asserts that he is about 78 years old and was suffering from various illnesses. Consequently, it is stated that he was unable to respond to the show cause notice or participate in proceedings culminating in the order impugned here…