Janani Electronics vs. The Deputy State Tax Officer I

Held

The Court held that given the circumstances, including the petitioner's claim of unawareness of the impugned order and the subsequent payment of the entire tax, penalty, and interest, it was inclined to grant the petitioner an opportunity to file a statutory appeal. The Court noted that the entire demand had been recovered and confirmed by FORM GST DRC-03. The Appellate Deputy Commissioner, Trichy, was suo motu impleaded as the second respondent. The Court directed that if the petitioner files an appeal within 30 days of receiving a copy of the order, the second respondent shall dispose of the appeal on merits and in accordance with law, without reference to the period of limitation, and as expeditiously as possible. The Writ Petition was disposed of with these directions.

Facts

The petitioner, Janani Electronics, filed a writ petition challenging an order dated 18.12.2023 passed by the Deputy State Tax Officer I, Kumbakonam, for the assessment year 2017-18. The petitioner claimed to be unaware of the impugned order until their bank account was attached. Although the petitioner had responded to notices ASMT-10 and GST DRC-01A, they had not replied to the show cause notice in DRC-01. Following the attachment of their bank account, the petitioner paid the entire tax, penalty, and interest on 21.05.2024, which was confirmed by the respondent. The petitioner sought an opportunity to file a statutory appeal before the Appellate Deputy Commissioner.

Key Issues

1. Whether the petitioner should be granted an opportunity to file a statutory appeal before the Appellate Deputy Commissioner, considering they were allegedly unaware of the impugned order and have since paid the entire demand? Petitioner's contention: The petitioner argued that they were unaware of the order dated 18.12.2023 passed by the first respondent until their bank account was attached. They further submitted that they had paid the entire tax, penalty, and interest due to the attachment and sought permission to file a statutory appeal before the Appellate Commissioner, as they were not aware of the order. Respondent's contention: The learned Government Advocate for the respondent confirmed that the entire amount of tax, penalty, and interest had been recovered from the petitioner and that the petitioner had been issued with FORM GST DRC-03 confirming the payment.