Judge kalaimathy / PANJATCHARAM KUMARAVEL PROPRIETOR OF TVL. DHANALAKSHMI AGENCIES vs. THE DEPUTY STATE TAX OFFICER-I & OTHER(Madras High Court)Hon’ble Judges:
[27/05, 08:57] sekarreporter1: “
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PANJATCHARAM KUMARAVEL PROPRIETOR OF TVL. DHANALAKSHMI AGENCIES vs. THE DEPUTY STATE TAX OFFICER-I & OTHER
(Madras High Court)
Hon’ble Judges:
R. KALAIMATHI
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COUNSEL
Bharath R. Srinivas
COUNSEL
K. Vasanthamala
Petitioner / Applicant
PANJATCHARAM KUMARAVEL PROPRIETOR OF TVL. DHANALAKSHMI AGENCIES
Respondent THE DEPUTY STATE TAX OFFICER-I & OTHER
Court Madras High Court
State
Tamilnadu
Date May 9, 2024
Order No.
W. P. No. 13213 of 2024 And W. M. P. Nos. 14359, 14360 & 14362 of 2024
TR Citation 2024 (5) TR 9648
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ORDER
ORDER This Writ Petition is filed for quashment of the Order dated 21.11.2023 in Form GST DRC-07 read with the detailed order enclosed as Annexure bearing Reference No.ZD331123129797C and GSTIN 33AJOPK7058F1Z1/2017-18 passed by the first Respondent and consequently to direct the first Respondent to provide an opportunity to the Petitioner to respond to the Show Cause Notice dated 22.09.2023 in Form GST DRC-01 and Annexure bearing Reference: ZD330923148130Q issued by the first Respondent. 2. The petitioner submits that he is engaged in the business of procuring and distributing “Rich & Roy” sweets and snacks to retail outlets and running the business in the name and style of M/s.Dhanalakshmi Agencies. Due registration was obtained under the Provisions of the Tamil Nadu Goods and Services Tax Act, 2017 vide GSTIN 33AJOPK7058F1Z1. 3. On 04.03.2024, he received a letter dated 29.02.2024 from the second respondent Office intimating non-payment of GST arrears p….
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