Tvl. Cashewking Nut and Commodites Vs State Tax Officer (Madras High Court)
Madras High Court directs petitioner to deposit 25% of the disputed tax amount and quashed impugned order since petitioner failed to furnish reply to GST SCN. Accordingly, court also directs to furnish reply within stipulated time period.
Facts- The Petitioner had been issued with a Show Cause Notice in GST DRC-01 dated 18.04.2023 for the Tax Period between April 2022 and March 2023. The Petitioner however failed to respond to the same and thus suffered impugned Order dated 16.09.2024. An appeal against the same was filed before the Appellate Authority after a lapse of 75 days. At the time of filing of the appeal, the Petitioner has deposited 10% of the disputed tax. However, since the appeal was filed beyond the condonable period, the same was rejected by the 2nd respondent on 06.05.2025.
In this Writ Petition, the Petitioner has challenged the impugned Order dated 16.09.2024 passed by the 1st respondent and the Order dated 06.05.2025 of the 2nd respondent, whereby the appeal of the Petitioner against the aforesaid Order dated 16.09.2024 has been rejected.
Conclusion- Held that this Court is inclined to come to the rescue of the Petitioner by quashing the impugned Order dated 16.09.2024 of the 1st respondent and the impugned Order dated 06.05.2025 of the 2nd respondent on terms subject to the Petitioner depositing 25% of the disputed tax, which includes 10% of the disputed tax, which was already deposited by the Petitioner at the time of filing of the appeal before the Appellate Authority, subject to verification.
