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HIGH COURT OF MADRAS
SENTHILKUMAR RAMAMOORTHY, J
Murugesan Jayalakshmi – Appellant
Versus
State Tax Officer, Medavakkam Assessment Circle – Respondent
| Table of Content |
|---|
| 1. petitioner was unaware of assessment orders. (Para 2 , 3) |
| 2. respondent argues that the petitioner failed to check the gst portal. (Para 4) |
| 3. court discusses the adequacy of notice given. (Para 5) |
| 4. court decides to quash orders to allow for a fair assessment. (Para 6) |
| 5. final ruling allows the petitioner to initiate fresh assessment. (Para 7 , 8) |
COMMON ORDER
In these three writ petitions, separate assessment orders, each dated 08.10.2023, are assailed.
2. The common petitioner states that she is the proprietrix of M/s.Jayalakshmi Agencies, which is engaged in the business of supply of steel and construction materials. According to the petitioner, she was unaware of the notices and the impugned assessment orders until she received an oral intimation from the office of the respondent in December 2023. In those circumstances, these writ petitions are filed by asserting breach of principles of natural justice.
3. Learned counsel for the petitioner submits that the intimation, show cause notice and assessment orders were posted in the 'View Additional Notices' tab on the GST portal. Since such documents were earlier uploaded on the 'View Notices' tab on the portal, it is
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