Tvl Sakthi Murugan Lorry Service Vs Deputy State Tax Officer (Madras High Court)
Madras High Court has quashed an assessment order passed by the Deputy State Tax Officer against Tvl Sakthi Murugan Lorry Service, a lorry service provider, citing a lack of effective notice and the absence of a personal hearing. The court has remanded the matter back to the tax authority for fresh consideration, contingent on the petitioner depositing 25% of the disputed tax.
The petitioner had approached the High Court seeking a Writ of Certiorari to quash the order dated April 23, 2024, which imposed tax and penalty. According to Tvl Sakthi Murugan Lorry Service, a notice in Form DRC-01 was issued under Section 73 of the GST Act on December 27, 2023. However, this notice was only uploaded on the respondent’s GST portal and, therefore, went unnoticed by the petitioner. Consequently, the impugned order was passed without their knowledge or participation.
During the High Court proceedings, the learned counsel for the petitioner, Mr. P. Suresh Babu, expressed the petitioner’s willingness to deposit 25% of the disputed tax if the court deemed it fit to set aside the order and remand the matter for fresh consideration. Mr. V. Prashant Kiran, the learned Government Advocate (Tax) for the respondent, fairly conceded that since the petitioner had voluntarily come forward to deposit 25% of the disputed tax, the prayer could be considered.
