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2024 Supreme(Online)(MAD) 19061

HIGH COURT OF MADRAS
Honourable Mr Justice KRISHNAN RAMASAMY
SALMA CONSTRUCTIONS PRIVATE LIMITED – Appellant
Versus
DEPUTY COMMISSIONER (ST) (FAC) – Respondent


ORDER

This writ petition has been filed challenging the order dated

08.07.2024, in Rc.No.2441/2024/A1, on the file of the 1st respondent and for a direction to the 1st respondent to decide the appeal on merits and in accordance with law.

2. Mr.C.Harsha Raj, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondent. By consent of the parties, the main writ petition is taken up for disposal at the admission stage itself.

3. The learned counsel for the petitioner would submit that initially the Petitioner was issued an intimation notice in DRC 01A for the Assessment Year 2017-18, on 08.09.2024, pursuant to which the Petitioner has uploaded the necessary supporting documents in the portal on 22.09.2023 as a reply, despite the same, the Respondents issued show cause notice dated 30.09.2023 to the petitioner and subsequently passed the order dated 30.12.2023. Since the Petitioner's accountant, had not brought to the knowledge of the Petitioner about the aforesaid order,the Petitioner was unaware of the same and he came to know of the said order only after issuance of recovery notice by the 3rd Respondent on 12.04.2024 and therefore the Petitioner could not file

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