Helios Pharmacy Vs Commercial Tax Officer (Madras High Court)
Madras High Court held that since petitioner failed to reply to notice nor attended the personal hearing, it is directed to deposit 25% of the disputed tax and post deposit of the tax an opportunity of being heard will be granted.
Facts- The petitioner is a trader and reseller of pharmaceutical products and is registered under the Goods and Services Tax Act, 2017. During the relevant period of 2018-19, the petitioner filed its returns and paid the appropriate taxes. However, on verification of the petitioner’s annual return, it was found that the petitioner had not filed annual return in Form GSTR-9 and GSTR-9C.
An intimation in Form DRC01A was issued on 26.10.2022 followed by a notice in DRC 01 on 07.07.2023. Further, personal hearing was offered on 18.07.2023. However, the petitioner had neither filed its reply nor availed the opportunity for a personal hearing.
Conclusion- Held that the impugned order dated 27.04.2024 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four weeks from the date of receipt of a copy of this order. The impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner.
