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IN THE HIGH COURT OF JUDICATURE AT MADRAS
G.R.Swaminathan, J
Sharp Tanks and Structurals Private Limited – Appellant
Versus
The Deputy Commissioner (GST) (Appeals) – Respondent
| Table of Content |
|---|
| 1. petitioner disputes valid service of tax orders. (Para 1) |
| 2. petitioner argues that failure to communicate notice prevents filing appeals. (Para 2 , 3) |
| 3. court examines statutory requirements for service under the act. (Para 4 , 5 , 10 , 11) |
| 4. court discusses precedents on service of notification. (Para 6 , 7 , 8 , 9) |
| 5. court establishes the need for effective communication to trigger appeal timelines. (Para 12) |
| 6. court directs the proper communication of orders for future compliance. (Para 13 , 14) |
COMMON ORDER
The petitioner herein is an assessee registered with the second respondent. Surprise inspection was conducted on the petitioner's business premises on 10.11.2022 and 11.11.2022. This was followed by issuance of show cause notices dated 28.02.2023 under Section 74 of the TNGST Act. Demands were made for the financial years 2020-21 and 2021-22. Personal hearing notices were also issued. The petitioner submitted replies in response to the notices and also attended the personal hearing held on 03.10.2023. Not satisfied with the stand of the petitioner, the impugned orders were passed levying tax, interest and penalty. Challenging the same, these writ petitions
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