Case Law Details
Panjatcharam Kumaravel Vs Deputy State Tax Officer-I (Madras High Court)
In a significant ruling, the Madras High Court quashed the GST order dated November 21, 2023, in the case of Panjatcharam Kumaravel vs. Deputy State Tax Officer-I. This decision was made in response to a writ petition filed by the petitioner, who argued that he was denied an opportunity to respond to a showcause notice related to GST arrears. The court’s judgment underscores the importance of procedural fairness and due process in tax-related matters.
Background
Panjatcharam Kumaravel, engaged in the business of distributing “Rich & Roy” sweets and snacks through his enterprise M/s. Dhanalakshmi Agencies, faced GST demands based on alleged discrepancies in his returns for the assessment year 2017-2018. The petitioner obtained due registration under the Tamil Nadu Goods and Services Tax Act, 2017, with GSTIN 33AJOPK7058F1Z1.
Petitioner’s Contentions
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