Diamong Cargo Movers Vs State Tax Officer II (Madras High Court)
In the case of Diamond Cargo Movers vs. State Tax Officer II, the Madras High Court dealt with a dispute regarding an assessment order for the year 2017-18. The petitioner challenged the order, claiming they were unaware of the notices due to their accountant’s negligence. The State’s counsel argued that the petition was time-barred under Section 107 of the GST Act, citing previous Supreme Court rulings. The Court, however, granted the petitioner an opportunity to address their grievance by quashing the impugned order and remanding the case to the State Tax Officer for reconsideration. The petitioner is required to deposit 25% of the disputed tax within 30 days and submit a consolidated reply within the same period. The State Tax Officer must then issue a final order within three months, ensuring the petitioner is heard before the final decision. The Court clarified that failure to comply with these directions would result in the dismissal of the petition.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The petitioner is before this Court as against the impugned order, dated 14.10.2023 passed by the respondent for the assessment year 2017-18. By the impugned order, the demand proposed in show cause notice in DRC 01A, dated 06.04.2022 and DRC 01, dated 20.07.2023 have been confirmed.
