Case Law Details
Tvl. Bashir Maligai Stores Vs Deputy State Tax (Madras High Court)
In a recent legal development, an order dated December 31, 2023, was challenged through a writ petition. The petitioner contends that the tax demand raised was unjust as he was not given a reasonable opportunity to contest the demand on its merits. This article examines the circumstances surrounding the case, the arguments presented, and the court’s decision to remand the case for reconsideration.
Background of the Case
The petitioner, whose GST registration was canceled by an order dated October 21, 2020, with effect from December 31, 2017, argues that he had no reason to monitor the GST portal post-cancellation. This lack of monitoring led to the petitioner being unaware of any ongoing proceedings, which is why the present writ petition was filed.
Petitioner’s Arguments
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