Tvl. Sri Manikandan Plywoods Vs Assistant Commissioner(ST)(FAC)
Date: May 22, 2024
Subject Matter
SCN posted in a wrong tab on the portal: Fresh assessment ordered after depositing 10% of the tax
Summary
The case involves a writ petition filed in the Madras High Court by Tvl. Sri Manikandan Plywoods against the Assistant Commissioner (ST)(FAC) regarding a procedural error in posting notices on the GST portal. The petitioner raised objections against…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The writ petition has been filed to quash the order dated 20.12.2023 in reference No.GSTIN:33ALHPP2547B1ZF/2017-18 and consequential recovery notices dated 25.04.2024 in Roc.No.GSTIN.33ALHPP2547B1ZF/2024 and Form GST DRC-13 dated 06.05.2024 passed by the 1 st respondent on the ground that the proceedings have taken place violating the principles…