K. Anantharaj Vs Deputy State Tax Officer (Madras High Court)
Madras High Court directed depositing of 25% to be deposited via electronic cash register since petitioner failed to participate in the adjudication proceedings. Thus, matter remanded back for fresh order on merits.
Facts- The petitioner is before this Court against the impugned order dated 07.2023 passed by the respondent for the period from April 2020 to March 2021.
The petitioner has failed to participate in the adjudication proceedings pursuant to the notice issued to the petitioner in DRC 01 dated 17.03.2023. The petitioner has also failed to appear before the respondent despite the notices fixed the personal hearings on 04.04.2023 and 14.07.2023 being issued to the petitioner through SMS and E-Mail.
Conclusion- Held that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner by quashing the impugned order and remitting the case back to the respondent to pass a fresh order on merits, subject to the petitioner depositing 25% of disputed tax to the credit of the first respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
