Chettiar Stores Vs Deputy State Tax Officer
Date: March 12, 2024
Subject Matter
Right to a personal hearing is integral to the principles of natural justice, regardless of the taxpayer’s engagement with digital platforms
Summary
The case law involves the cancellation of a taxpayer's GST registration and subsequent dispute regarding the cancellation. The taxpayer claimed that they did not have access to the GST portal and were not acquainted with digital resources. The co…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An assessment order dated 22.08.2023 is the subject of challenge in the writ petition. The petitioner was a registered person engaged in the business of retail and wholesale trading of wheat, rye flour, corn flour and other cereals. The petitioner’s GST registration was cancelled with effect from 01.04.2020. Consequently, the petitioner as…