Nalatha Melbin Nadar Vs Deputy State Tax Officer-II (Madras High Court)
The petitioner challenged an order dated 30.09.2024, which followed a DRC-01 notice issued on 14.08.2023 for the tax period April 2020 to March 2021. The petitioner claimed exemption under Notification No. 12/2017-CT (Rate), arguing that the services provided—giving on hire a means of transportation of goods to a goods transport agency—were exempt. The Court did not accept this submission at this stage because the petitioner had not responded to either the notice or the impugned order. The Court granted liberty to submit a proper reply, subject to depositing 50% of the disputed tax within 30 days, either through the electronic cash ledger or in cash. If the petitioner complies, the authority must pass a final order on merits within three months, and the existing bank account attachment will automatically stand vacated. If the petitioner fails to meet these conditions, the authority may proceed with tax recovery as if the petition had been dismissed. The writ petition was disposed of with these directions, and connected applications were closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner is before this Court challenging the order dated 30.09.2024. The impugned order was preceded by a notice in DRC-01 dated 14.08.2023 pertaining to the tax period from April 2020 to March 2021.
