2024 (9) TMI 903

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....4 and W. M. P. Nos. 25188 & 25190 of 2024 - -<br>GST<br>MADRAS HIGH COURT Dated : 14.08.2024 The Hon&#39;ble Mr. Justice Krishnan Ramasamy W. P. No. 23083 of 2024 and W. M. P. Nos. 25188 & 25190 of 2024 M/s. D. G. Construction Versus The Deputy Commercial Tax Officer, Cholavaram Assessment Circle, Tiruvallur, Tamil Nadu, The Assistant Commissioner (ST), Cholavaram Assessment Circle, In....

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....unt in respect of the impugned assessment period. 4. The learned counsel for the petitioner submitted that Show Cause Notice dated 17.08.2023 in Form DRC-01 raised on the petitioner in the GST common portal, as the petitioner was unable to file their reply for the reason that the accountant, who had an access to portal as well who knows the password, failed to bring them about the show cause no....

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....Additional Government Pleader (Taxes) appearing for the respondents would submit that subject to the verification of the payment of 20% of the disputed tax liability, this Court can consider and pass appropriate orders. 7. Heard the learned counsel for the petitioner as well as the learned Additional Government Pleader (Taxes) for the respondents and perused the materials available on record. ....

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....asons stated above, this Court is inclined to set aside the impugned order dated 28.12.2023 passed by the first respondent with the following directions:- (i) The order impugned herein is set aside and the matter is remanded to the first respondent for fresh consideration in respect of the impugned assessement period. Since 20% of the disputed tax liability has already been paid by the pe....