Bajrang & Bajrang Vs State Tax Officer (FAC) (Madras High Court)
The Madras High Court recently rendered a significant judgment in the case of Bajrang & Bajrang Vs State Tax Officer (FAC). The case revolves around the responsibility of registered individuals to monitor the GST portal and respond to tax demands promptly.
The petitioner challenged an order dated 29.12.2023, alleging a lack of opportunity to contest the tax demand. The petitioner, citing age and health issues, claimed inability to respond to notices or participate in proceedings.
However, the court noted that an audit was conducted, and the petitioner was duly informed through intimation and a show cause notice. Despite this, the petitioner failed to respond with supporting documents, leading to the confirmation of the tax proposal.
While recognizing the petitioner’s circumstances, the court emphasized the registered person’s responsibility to monitor the GST portal. Nonetheless, in the interest of justice, the court remanded the matter, allowing the petitioner to remit 10% of the disputed tax demand and submit a reply within three weeks.
The court directed the respondent to reconsider the matter upon receipt of the petitioner’s reply, providing a reasonable opportunity, including a personal hearing, and issuing a fresh order within two months.
