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IN THE HIGH COURT OF JUDICATURE AT MADRAS
Hemant Chandangoudar, J
M/s. Solsun Lifecare Private Limited – Appellant
Versus
The State Tax Officer, Nagercoil-1 – Respondent
| Table of Content |
|---|
| 1. challenges ex parte gst assessment order (Para 1) |
| 2. parties' submissions on notice and objections (Para 2 , 3) |
| 3. ex parte order prejudices petitioner rights (Para 4) |
| 4. set aside order; permit fresh assessment (Para 5 , 6 , 7) |
ORDER
The petitioner challenges the assessment order dated 22.08.2024 passed by the sole respondent, whereby a demand was raised for payment of a sum of Rs.14,709/- towards CGST, SGST, and IGST, a sum of Rs.11,495/- towards interest, and a sum of Rs.40,000/- towards penalty.
2. Learned counsel for the petitioner submitted that the assessment was made ex parte and, therefore, the same has adversely affected the petitioner’s rights and defence.
3. The learned Additional Government Pleader appearing for the respondent submitted that notice had been issued through the online portal and, despite service of notice, the petitioner did not choose to file any objections. Therefore, according to the respondent, the assessment order does not warrant interference.
4. Admittedly, notice was issued to the petitioner. However, the petitioner, citing certain difficulties, failed to submit objections. If the ex parte assessment is not set aside, the petitioner w
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