Case Law Details
Murugesan Jayalakshmi Vs State Tax Officer (Madras High Court)
Introduction: In a notable judgment by the Madras High Court, the case of Murugesan Jayalakshmi Vs State Tax Officer has brought to light significant procedural concerns within the Goods and Services Tax (GST) framework. This case revolves around the challenge of three separate assessment orders by the proprietrix of M/s. Jayalakshmi Agencies, engaged in the supply of steel and construction materials, on grounds of breach of principles of natural justice.
Detailed Analysis
Background of the Case: The petitioner, unaware of the notices and subsequent assessment orders until receiving oral intimation in December 2023, filed writ petitions challenging the orders dated 08.10.2023. The contention arises from the shift in the GST portal’s operational protocol, where the notices and orders were moved to the ‘View Additional Notices’ tab from the ‘View Notices’ tab, leading to the petitioner’s ignorance of the proceedings.
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