Case Law Details
Dhanasekaran Thenmozhi Vs Deputy Commissioner (Madras High Court)
The case of Dhanasekaran Thenmozhi Vs Deputy Commissioner, heard by the Madras High Court, revolves around the petitioner’s contention that they were uninformed about GST proceedings due to their consultant’s failure to communicate effectively. This lack of communication led to an ex parte order against the petitioner, prompting legal intervention to challenge the order.
Detailed Analysis:
1. Grounds of Challenge: The petitioner argues that they were not afforded a fair opportunity to contest the service tax demand due to their consultant’s negligence in keeping them informed about the proceedings. This lack of communication resulted in the petitioner being blindsided by the ex parte order dated 23.09.2022.
2. Breach of Natural Justice: The petitioner’s counsel contends that the impugned order not only violates principles of natural justice but also overlooks the petitioner’s eligibility for a threshold exemption of Rs. 10,00,000/-. This raises significant concerns regarding procedural fairness and legal entitlements.
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