Sekar Stores Vs Deputy State Tax Officer
Date: August 7, 2025
Subject Matter
Service of Notice: Officers must explore other modes of service (preferably RPAD) u/s 169 especially when the taxpayer's registration has been canceled
Summary
The petitioner challenged an ex parte assessment order dated February 4, 2025, arguing a violation of natural justice. The petitioner's GST registration was voluntarily canceled on April 11, 2022. Subsequent show cause notices and communications were…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT This writ petition has been filed challenging the impugned order dated 04.02.2025 passed by the respondent. 2. Mrs. K.Vasanthamala, learned Government Advocate, takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself. 3. The learned counse…