Tvl. Rajendran Karthikeyan Vs Assistant Commissioner (ST)(FAC) (Madras High Court)
Madras High Court set aside the GST assessment order against Tvl. Rajendran Karthikeyan for the financial year 2018-19. The case arose due to a mismatch between the petitioner’s GSTR-3B and GSTR-2A/2B filings. Despite being issued a show cause notice and offered a personal hearing, the petitioner failed to respond, leading to the confirmation of the tax demand. During the proceedings, the petitioner cited a prior ruling and sought a chance to present objections, offering to deposit 25% of the disputed tax. The respondent’s counsel did not oppose the adjustment of previously recovered amounts against this deposit.
The court ruled that the petitioner must pay 25% of the disputed taxes within four weeks, adjusting any prior recoveries. If this condition is met, the impugned order will be treated as a show cause notice, allowing the petitioner four additional weeks to submit objections. Failure to comply would result in the restoration of the assessment order. Additionally, any bank account attachments or garnishee proceedings would be withdrawn upon payment compliance. The court directed that the entire verification and payment process be completed within four weeks and disposed of the petition accordingly.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
