Tvl Fazith Traders vs. The Proper Officer/ Deputy State Tax Officer 2
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Before: and
Mr.R.Suresh Kumar, learned Additional Government Pleader takes notice for the respondents.
The petitioner is aggrieved by the impugned assessment order dated 20.08.2024 and consequential rectification order passed under Section 161 of the Act on 20.12.2024. It is noticed that the impugned rectification order dated 20.12.2024 has been passed suo motu by exercising power under Section 161 of the respective Goods and Services Tax Enactments, 2017. 2/5 https://www.mhc.tn.gov.in/judis
It is noticed that the petitioner has failed to reply to the notice that preceeded the impugned assessment order in DRC 01 dated 21.05.2024. 4. Under similar circumstances, the Court has come to the rescue of a persons like the petitioner by quashing the assessment order on terms subject to the payment of 25% of the disputed tax. I see no reason to take a different view in the facts and circumstances of the case. 5.Therefore, this Writ Petition is disposed of, by quashing the impugned order on terms, subject to the petitioner depositing 25% of the disputed tax, in cash from the Electronic Cash Register, within a period of 30 days from the date of receipt of a copy of this order.
The petitioner shall file a reply to the show cause notice that preceded the impugned order within such time. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice. The respondent shall endeavour to pass a fresh order on merits as expeditiously as possible after hearing the petitioner. 3/5 https://www.mhc.tn.gov.in/judis
It is also made clear that in case the petitioner fails to comply with any of the conditions stipulated above, it will be deemed as if the Writ Petition was dismissed. In this case, it is open for the respondent to proceed to against the petitioner in accordance with the provisions of the respective GST enactments and the Rules made thereunder. No costs. Consequently, connected Miscellaneous Petitions are closed.
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To 1.The Proper Officer/ Deputy State Tax Officer 2, Karaikudi Assessment Circle, Commercial Taxes Buildings, Sivagangai. 2.Deputy Commercial Tax Officer, Karaikudi Assessment Circle, Commercial Taxes Buildings, Sivagangai. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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2025 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.