Tvl. Easan Electric vs. The Assistant Commissioner (St)
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Before: and
Heard learned counsel for the petitioner and the learned Additional Government Pleader for the respondent.
The petitioner is before this Court against the impugned order dated 28.11.2023 bearing reference in GSTIN:33ADQPA9958G1Z7 for the assessment year 2017-18. 3. The impugned order that precedes the show cause notice in ASMT 10 dated 17.08.2023 and the notice in GST DRC 01 dated 19.09.2023 and personal hearing notices dated 21.11.2023, 24.11.2023 and 27.11.2023. 4. The petitioner, has neither replied to any of the notices issued to the petitioner nor participated in the personal hearings that was granted pursuant to the personal hearing notices, thus, has suffered in the impugned order dated 2/6 https://www.mhc.tn.gov.in/judis
2023. The petitioner has also not filed statutory appeal in time and has not approached this Court in time. Hence, it is submitted by the learned Additional Government Pleader for the respondent that this Writ Petition is liable to be dismissed on account of latches as the issue has attained finality.
It is further submitted that the filing of statutory appeal at this point of time is barred by limitation, as per the decision rendered by the Hon'ble Supreme claimed by the petitioner is confined to Rs.6,88,304/-
The submission of the learned counsel for the petitioner is that the petitioner has not purchased huge quantity of raw material from the suppliers and 3/6 https://www.mhc.tn.gov.in/judis further, submits that the petitioner may be given fresh opportunity to explain the difficulties.
Having considered the arguments advanced by the learned counsel for the petitioner and learned Additional Government Pleader for the respondent, this Court is inclined to grant partial relief to the petitioner by quashing the impugned order and remits the case back to the respondent to pass a fresh order on merits and in accordance with law as the petitioner may have a case on merits.
Under these circumstances, the petitioner is directed to deposit 10% of the disputed tax from its electronic cash register together with the reply to the notice issued prior to the impugned order, within 30 days from the date of receipt of a copy of this order.
The impugned order, which stands quashed, shall be treated as addendum to the show cause notice. It is expected that the final order will be passed within three months thereafter. Needless to state, before passing the order, the petitioner shall be heard. 4/6 https://www.mhc.tn.gov.in/judis This Writ Petition is disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed. Index : Yes / No 24.06.2024 Internet : Yes / No apd To The Assistant Commissioner (ST), Tamilnadu Commercial Taxes Department, Rajapalayam 2 Assessment Circle. 5/6 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
apd
2024 6/6 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.