THIRUMURUGAN TRADERS Vs. DEPUTY STATE TAX OFFICER

JUDGEMENT

(1.) An order dtd. 20/10/2023 is assailed on the ground that principles of natural justice were breached.

(2.) The petitioner was a registered person under applicable GST enactments until 27/2/2019 when the registration was cancelled at the instance of the petitioner. The petitioner asserts that he was unaware of proceedings culminating in the impugned order, since he is no longer a registered person. The present writ petition was filed upon receipt of a demand notice dtd. 11/1/2024 by post.

(3.) Learned counsel for the petitioner referred to the order of cancellation and pointed out that such order was issued on 27/2/2019. As a consequence, he submits that the petitioner had no reason to monitor the GST portal.