Tvl.Maruthi Sweets vs. The Proper Officer/State Tax Officer/The Commercial Tax Officer
Held
The Court quashed the impugned assessment order and remitted the matter back to the respondent for fresh assessment. This was conditional on the petitioner depositing 25% of the disputed tax and filing a reply to the show-cause notice.
Facts
The petitioner challenged an assessment order confirming a tax demand for the year 2021-22, which was passed ex-parte. The petitioner claimed that CGST and SGST liability had been recovered, with only IGST cess remaining. The respondent was unable to confirm this.
Key Issues
Whether the ex-parte assessment order was validly passed and whether the petitioner should be allowed an opportunity to respond to the show-cause notice and make a pre-deposit.
Sections Cited
DRC-01
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Before: and
This Writ Petition is taken up for final hearing at the time of admission with the consent of the learned counsel f
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