TaxTMI 
TaxTMI 
2024 (9) TMI 903
X X X X Extracts X X X X
X X X X Extracts X X X X
.... of 2024 - -<br>GST<br>MADRAS HIGH COURT Dated : 14.08.2024 The Hon'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, Integrated Building for Commercial Taxes De....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 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 notices issued by the department. Further, he submitted t....
X X X X Extracts X X X X
X X X X Extracts X X X X
....pondents 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. 8. Considering the above submissions made by the learned coun....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ned 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 petitioner, this Court is not inclined to impose any further condition. ....