Stem Infrastructure Vs Assistant Commissioner (ST)
Date: June 7, 2024
Subject Matter
Opportunity to contest SCN shouldn’t be denied due to failure of Accountant to inform the taxpayer about the proceedings
Summary
The petitioner challenged an order dated December 18, 2023, claiming a lack of awareness regarding the proceedings that led to this order. The petitioner had employed an accountant for GST compliance, who failed to inform him about significant commun…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 18.12.2023 is assailed on the ground that the petitioner was unaware of proceedings culminating in the impugned order because the petitioner had engaged the services of an Accountant to handle GST compliances and such Accountant did not inform the petitioner about these proceedings. 2. Learned counsel for the petitioner submits th…