2024 (5) TMI 306

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....lkumar Ramamoorthy For the Petitioner : Mrs. R. Hemalatha, for Mr. S. Rajasekar. For the Respondent : Mrs. K. Vasanthamala, Government Advocate (Tax) ORDER An order dated 20.10.2023 is assailed on the ground that principles of natural justice were breached. 2. The petitioner was a registered person under applicable GST enactments until 27.02.2019 when the registration was cancelled ....

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.... registered post. 5. On perusal of the impugned order, it appears that the tax liability pertains to a mismatch between the petitioner's GSTR 1 and GSTR 3B returns. Since the petitioner's GST registration was cancelled, at a minimum, the petitioner has little reason to continually monitor the GST portal. 6. On instructions, learned counsel for the petitioner submits that the petition....