IN THE HIGH COURT OF JUDICATURE AT MADRAS
Krishnan Ramasamy, J
Tvl.Sri Dhandayuthapani Spinners Private Limited – Appellant
Versus
The Deputy Commissioner (CT) (GST) (Appeal), Erode – Respondent
| Table of Content |
|---|
| 1. administrative law proceedings and summary of representation. (Para 1 , 6) |
| 2. petitioner unaware of tax assessment due to improper notice delivery. (Para 3 , 4) |
| 3. court finds genuine reasons for delay in appeal filing. (Para 5 , 8) |
ORDER
Mr.T.N.C.Kaushik, learned Additional Government Pleader (Taxes), takes notice on behalf of the respondents. With consent, the main Writ Petition is taken up for final disposal at the stage of admission itself.
2. The challenge in this Writ Petition is to the order dated 18.07.2025 passed by the 1st respondent and to quash the same.
3. The learned counsel for the Petitioner submitted that the 2nd respondent issued show cause notice dated 25.11.2024, followed by reminder notices dated 29.01.2025 and 10.02.2025 to the petitioner, by uploading the same in the GST portal without serving physical copy to the petitioner. Therefore, the petitioner was not aware of the same and hence failed to submit its reply. Since the petitioner failed to submit its reply to the show cause notice, the 2nd respondent passed the assessment order dated 18.02.2025 against the petitioner confirming the proposals made in the show cause notice and the same was al
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