Tvl.Bright Tech Engineering Industries vs. The Deputy State Tax Officer 1
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Before: and
The petitioner is before this Court against the impugned order, dated 05.06.2024, which has preceded a show cause notice in Form GST DRC 01 dated 14.10.2023. 2. It is the case of the petitioner that the aforesaid notice was not received by the petitioner and is only hosted in the website, which went unnoticed. Therefore, the petitioner has suffered the impugned order. It is the further case of the petitioner that but for the initiation of recovery proceedings, the petitioner was unaware of the impugned order for the tax period 2019-2020. 3. Having considered the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent and considering the consistent view of this Court under similar circumstances wherein this Court has come to the rescue of a person like the petitioner by 2/5 https://www.mhc.tn.gov.in/judis quashing the assessment orders on terms subject to the payment of 25% of the disputed tax, I an of the view that this writ petition is also deserved to be disposed of accordingly. I see no reason to take a different view in the facts and circumstances of the case in absence of any extenuating circumstances.
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 and the matter is remitted back to the respondent for fresh consideration.
The petitioner shall file a reply to the show cause notice that preceded the impugned order within such time. The impugned order, dated 05.06.2024, 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 preferably within a period of three months thereafter. It is needless to state that before passing such order, the petitioner shall be heard. 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 against the petitioner in accordance with the provisions of the respective GST enactments and the Rules made thereunder. No costs. Consequently, connected Miscellaneous Petition is closed
2025 NCC : Yes / No Index : Yes / No Internet : Yes / No sn To The Deputy State Tax Officer – 1, Karur – 2 Assessment Circle, Karur. 4/5 https://www.mhc.tn.gov.in/judis C.SARAVANAN, J.
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W.P(MD).No.20509 of 2025
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.