Tvl.P.Kannan vs. The Deputy State Tax Officer
Held
The Court set aside the impugned order and granted the petitioner a final opportunity to present their objections. This was conditional upon the petitioner depositing 10% of the disputed tax within two weeks.
Facts
The petitioner challenged an order passed by the GST authorities, alleging violation of natural justice as they failed to appear for personal hearings. The petitioner claimed technical glitches and adaptation issues with the GST portal as reasons for non-appearance.
Key Issues
Whether the petitioner was denied a reasonable opportunity of being heard, and if so, what is the appropriate relief. The issue also involves the petitioner's claim of technical difficulties hindering their response to notices.
Sections Cited
Section 73, Section 75, Section 17
AI-generated summary — verify with the full judgment below
Before: and
The present Writ Petition is filed challenging the impugned order dated 14.06.2024 on the premise that the same is made in violation of principles of natural justice.
It is submitted by the learned counsel for the petitioner that the petitioner is a dealer registered under GST Act and
The judgment continues below.
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