Tvl.Ram Steel vs. The State Tax Officer
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Before: and
Heard learned counsel for the petitioner and learned Additional Government Pleader for the respondent.
The petitioner is aggrieved by the impugned order dated 09.08.2023 bearing reference in GSTIN:33CNNPR2172L1ZJ/2022-23 passed by the respondent for the assessment year 2022-23. 3. By the impugned order, the respondent has confirmed the demand proposed in the show cause notice that preceded the impugned order for a sum of Rs.5,98,768/- (IGST-Rs.1,21,898/- + SGST – Rs.2,38,435/- + CGST – Rs.2,38,435/-).
It is the case of the petitioner that although the petitioner had replied the show cause notice, one of the staff of the petitioner has appeared and conceded without knowledge of the petitioner. It is submitted that the petitioner is a small time operator and was unaware of the personal hearing that was proposed to be held on 25.07.2023. 2/5 https://www.mhc.tn.gov.in/judis
That apart, it is submitted that in the impugned order, there is no semblance of any discussion regarding the reply to the show cause notice and the submissions of the person, who appeared in the personal hearing. Hence, he prays to set aside the impugned order.
Having considered the arguments advanced by the learned counsel for the petitioner and the learned Additional Government Pleader for the respondent, this Court is of the view that the petitioner can be given fresh opportunity subject to the terms the petitioner shall deposit 20% of the disputed tax as a condition for the respondent to take back the case afresh.
This amount shall be paid by the petitioner from its Electronic Cash Register within 30 days from the date of receipt of a copy of this order. Since the reply filed by the petitioner is also not in detail, the petitioner shall file detailed reply within 30 days from the date of receipt of a copy of this order along with aforesaid deposit.
The impugned order, which stands quashed, shall be treated as addendum 3/5 https://www.mhc.tn.gov.in/judis to the show cause notices that preceded the impugned order.
It is expected that the respondent shall pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of two months thereafter. This Writ Petition is disposed of, with above directions. No costs. Consequently, connected miscellaneous petition is closed. Index : Yes / No 27.06.2024 Internet : Yes / No apd To The State Tax Officer, Dindigul (Town) Assessment Circle, Dindigul. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2024 5/5 https://www.mhc.tn.gov.in/judis
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.