Siva Cotton Vs State Tax Officer (Madras High Court)
Madras High Court directs to remit the matter back to respondent since ex-parte order was passed due to non-filing of reply and the same was on account of non-compliance on the part of the auditor. Accordingly, writ disposed of.
Facts- The present petition is preferred by the petitioner. It is contested that upon receipt of the show cause notice issued by the respondent/Assessing Officer dated 07.10.2024, vide letter dated 03.01.2025, the petitioner requested the respondent to grant 15 days’ time for filing a detailed reply along with relevant documents, and the petitioner was under the bona fide impression that the respondent would consider their request and would grant time for filing reply. However, the respondent passed the assessment order dated 03.02.2025; that though the order was passed after 17 days, the petitioner was totally unaware of the said order, as, no communication was received by the petitioner with regard to their request made on 03.01.2025.
It is also contested that the petitioner has entrusted the task of complying with the GST statutory procedures to an Auditor, but, the Auditor, due to work pressure, failed to file reply, which resulted in an ex parte impugned order, nor filed Appeal within the prescribed period of limitation. The petitioner realized the fact of non-filing of Appeal only when the bank account of the petitioner was attached for recovery of arrears of tax amounts, immediately thereupon, the petitioner made a statutory pre-deposit of 10% and filed the Appeal, however, in doing so, there happened to be a delay of 36 days, and hence, the same to be dismissed by the Appellate Authority. Hence, the petitioner prays either for setting aside the impugned order.
