HC Remanded Matter as Assessee Wasn’t Aware of Proceedings Due to Issuance of Demand Notice After Cancellation of GST
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 22 April, 2024
Latest from Taxmann
Case Details: Thirumurugan Traders (Defunct) v. Deputy State Tax Officer - [2024] 161 taxmann.com 537 (Madras)
Judiciary and Counsel Details
-
- Senthilkumar Ramamoorthy, J.
- Mrs R. Hemalatha & S. Rajasekar for the Petitioner.
- Mrs K. Vasanthamala, Govt. Adv. (Tax) for the Respondent.
Facts of the Case
The petitioner was a registered person under GST and the GST registration was cancelled. It received a demand notice from the department after cancellation of registration, pertaining to a mismatch between GSTR 1 and GSTR 3B returns. It filed writ petition and contended that it was unaware of proceedings as it was no longer a registered person.
High Court Held
The Honorable High Court noted that the petitioner’s GST registration was cancelled and at a minimum, the petitioner had little reason to continually monitor the GST portal. Therefore, the Court held that the impugned order was to be quashed and the matter was remanded for reconsideration subject to the condition that the petitioner would remit 10% of the disputed tax demand. The Court also directed the department to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
