Idhayam-G Family Store Vs State Tax Officer/Commercial Tax Officer (Madras High Court)
The Madras High Court heard a writ petition filed against an ex-parte order passed by the State Tax Officer/Commercial Tax Officer. The petitioner contended that the notice of the impugned order was served only through an online portal, and they were not aware of it. The Government Advocate noted that in similar cases, reliefs were granted on the condition that the assessee deposits 25% of the disputed tax amount. The petitioner agreed to deposit 25% of the disputed tax through the electronic cash ledger within thirty days of receiving the court order. Upon such compliance, the attachment on the petitioner’s Input Tax Credit (ITC) account would be lifted, and the impugned order would be quashed. The petitioner was directed to respond to the show-cause notice within thirty days, following which the respondent must provide a personal hearing and pass a final order within two months. Failure to comply with these directions would result in automatic recall of the benefit and enforcement of the original order. The writ petition was disposed of accordingly, and the connected miscellaneous petition was closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
