Tvl Sakthi Murugan Lorry Service Vs Deputy State Tax Officer
Date: May 7, 2025
Subject Matter
When there was no response from the tax payer to the notice uploaded in the portal, the Officer should send the notice through RPAD
Summary
The writ petition was filed by a lorry service provider challenging an order dated 23.04.2024, which imposed tax and penalty under GST. The petitioner received a notice (Form DRC-01) under Section 73 of the GST Act on 27.12.2023, which was uploaded o…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This Writ Petition has been filed, seeking for the issuance of a Writ of Certiorari, to call for records of the Respondent in GST No. 33AZEPS2122AlZ2/2018-19 dated 23.04.2024 and quash the same. 2. The petitioner is a lorry service provider with GST NO.GSTIN:33AZEPS2122A1Z2. According to the petitioner, he was issued with a notice in…