Case Details: Thirumurugan Traders (Defunct) v. Deputy State Tax Officer - [2024] 161 taxmann.com 537 (Madras)
Judiciary and Counsel Details
- Senthilkumar Ramamoorthy, J.
- Mrs R. Hemalatha & S. Rajasekar for the Petitioner.
- Mrs K. Vasanthamala, Govt. Adv. (Tax) for the Respondent.
Facts of the Case
The petitioner was a registered person under GST and the GST registration was cancelled. It received a demand notice from the department after cancellation of registration, pertaining to a mismatch between GSTR 1 and GSTR 3B returns. It filed writ petition and contended that it was unaware of proceedings as it was no longer a registered person.
High Court Held
The Honorable High Court noted that the petitioner’s GST registration was cancelled and at a minimum, the petitioner had little reason to continually monitor the GST portal. Therefore, the Court held that the impugned order was to be quashed and the matter was remanded for reconsideration subject to the condition that the petitioner would remit 10% of the disputed tax demand. The Court also directed the department to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order.
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