Mandarina Apartment Owners Welfare Association Vs Commercial Tax Officer/State Tax Officer
Date: July 16, 2024
Subject Matter
Scrutiny of returns and the issuance of notice in Form ASMT-10 do not constitute a mandatory pre-requisite for adjudication
Summary
The case law involves two writ petitions (W.P. No. 15307 of 2024 and W.P. No. 15330 of 2024) concerning disputes arising from the issuance of show cause notices under the GST framework. - **W.P. No. 15307 of 2024**: The petitioner was unaware o…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The facts relating to W.P.No.15307 of 2024 may be summarized as follows: a show cause notice dated 28.12.2023 was uploaded on the GST portal. The petitioner asserts that such show cause notice was not communicated through any other mode and, therefore, the petitioner was unaware of proceedings and could not participate in the same. Eventually, t…