Umesh Electricals Vs Commercial Tax Officer (Madras High Court)
Madras High Court has quashed a GST assessment order issued to Umesh Electricals due to the petitioner’s failure to appear for hearings. The original order, dated 20 February 2024, followed notices issued in March, July, and September 2023. The petitioner argued that there was no mismatch between their GSTR 1 and GSTR 3B returns and sought an opportunity to present their case. The High Court acknowledged that the petitioner might have a valid case and decided to remit the case back to the tax officer for a fresh assessment. The court instructed that the petitioner must deposit 25% of the disputed tax amount within 30 days and submit a detailed reply. The order also includes the condition that the petitioner’s bank account be de-frozen or the amount be recovered from it as a pre-deposit. The tax officer is directed to pass a new order within two months after the deposit and receipt of the reply.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
Heard learned counsel for the petitioner, learned Additional Government Pleader for the first respondent and learned Standing Counsel for the second respondent.
2. The petitioner is before this Court against the impugned order passed by the first respondent dated 20.02.2024 for the assessment year 2017-18 bearing reference in No.ZD330224112844R.
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