Ravisandran Vs Assistant Commissioner (ST) (Madras High Court)
In the case of Ravisandran vs. Assistant Commissioner (ST), the Madras High Court addressed a writ petition challenging an assessment order dated 26.04.2023. The petitioner contended that they were unable to respond to the intimation dated 08.12.2022 or the show cause notice dated 28.12.2022 due to technical difficulties in accessing the portal. Consequently, the impugned order was issued on 26.04.2023.
Upon examination, the Court noted that the tax proposal was confirmed, and a penalty of 100% of the tax amount was imposed without affording the petitioner an opportunity to contest the tax proposal on its merits. In response, the petitioner requested an opportunity to contest the tax proposal and expressed willingness to remit 10% of the disputed tax demand as a condition for remand.
The learned Additional Government Pleader accepted notice for the respondent and pointed out that the confirmed tax proposal related to the purchase of a motor vehicle and was preceded by a show cause notice and an intimation.
Given the circumstances, the Court set aside the impugned order subject to the condition that the petitioner remit 10% of the disputed tax demand within two weeks from the date of receipt of a copy of the order. Additionally, the petitioner was permitted to submit a reply to the show cause notice within the same period. Upon receipt of the reply and confirmation of the remittance of 10% of the disputed tax demand, the respondent was directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh assessment order within three months.
