Sun Scrapers Vs State Tax Officer (Madras High Court)
Madras High Court held that matter is to be remitted back for fresh orders on merits in view of non-filing of reply and non-attending personal hearing since petitioner has already deposited entire disputed tax for some period and petitioner is further directed to pay 15% of disputed tax for pending period.
Facts- In these Writ Petitions, the petitioners are challenged the respective impugned orders passed by the first respondent as also the second respondent on 21.12.2024 and the subsequent rejection of the appeal by the second respondent vide separate orders, dated 30.05.2025. Earlier, the respective Assessment Orders came to be passed on 20.12.2024, which were modified and thereafter, fresh assessment orders were passed on the following date i.e., 21.12.2024.
The admitted fact of the case is that the petitioner neither replied to the respective Show Cause Notices that preceded the respective impugned orders, dated 20.12.2024 as modified by the order, dated 21.12.2024 nor appeared for the personal hearing. Further, the petitioner filed appeals before the second respondent/Appellate Commissioner belatedly, 62 days beyond the condonable period of limitation prescribed u/s. 107 of the respective GST enactment.
Conclusion- Held that the petitioner has deposited 100% of the disputed tax demanded that were confirmed for the months of October and December 2023 and 10% of the disputed tax for the month of November 2023, this Court is inclined to come to the rescue of the petitioner by quashing the respective impugned orders, dated 21.12.2024 and remits the cases back to the first respondent to pass fresh orders on merits and in accordance with law. The petitioner shall however pay another 15% of the disputed tax as far as the demand that has been confirmed for the period of November 2023 in cash through its Electronic Cash Register within a period of thirty (30) days from the date of receipt of a copy of this order. The petitioner shall file reply to the respective Show Cause Notices that preceded the respective impugned orders by treating the same as addendum to the respective Show Cause Notices within a period of thirty (30) days from the date of receipt of a copy of this order, together with the above deposit.
