2026 (2) TMI 166

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....rable Mr. Justice C. Saravanan For the Petitioner : Mr. Hari Radhakrishnan For the Respondents : Mrs. Revathi Manivannan Senior Standing Counsel ORDER Mrs.Revathi Manivannan, learned Senior Standing Counsel takes notice for the respondents. 2. This Writ Petition is being disposed of at the time of admission with the consent of the learned counsel for the petitioner and learned Senio....

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....tanding Counsel for the respondents, on the other hand, would submit that the Show Cause Notice was issued to the registered address of the petitioner, however, the same has been returned, and therefore, subsequent notices were issued to the petitioner on 11.04.2025, 03.06.2025 and 11.07.2025, fixing the personal hearings on 28.04.2025, 17.06.2023, and 18.07.2025 respectively. 7. It is further ....

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....- (IGST Rs. 1,47,36,125/- CGST Rs. 1,07,702/- and SGST Rs. 1,07,702/-) (Rupees One Crore Forty Nine Lakh Fifty One Thousand Five Hundred Twenty Nine Only) under Section 74 (9) of the CGST/TNGST Act,2017 read with Section 20 of the IGST Act, 2017 being non payment of tax and order for recovery of the same. b) I confirm and demand interest at the appropriate rate in respect of the demand me....

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....itioner or not cannot decided in a Summary Proceeding. Further, the petitioner has not produced the entire extract of the e-mail communication of the petitioner's Director, Kishen Raphael as to whether intimations/reminders were received by them or not, whether was deleted or transferred to Spam. However, the fact remains that the petitioner's Director, viz., Kishen Raphael has closed the business....