Tvl.Jeyaprakash Vs Deputy State Tax Officer-2 (Madras High Court)
In the case of Tvl. Jeyaprakash Vs Deputy State Tax Officer-2, the Madras High Court has provided the petitioner an opportunity to contest a GST assessment order by depositing 10% of the disputed amount. The petitioner challenged the order dated 14.12.2023, which included a demand for significant amounts in IGST, CGST, and SGST along with penalties and interest. The court acknowledged that the petitioner, a small-time operator, failed to respond to show cause notices and personal hearing notices due to oversight. Despite objections that the petition was time-barred, the court decided to quash the impugned order and remand the case for fresh consideration, provided the petitioner deposits the required 10% of the disputed tax. The case will be reassessed, allowing the petitioner a chance to present their case within 30 days of the order receipt, with a final decision expected within three months.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and learned Additional Government Pleader for the respondent.
2. The petitioner is aggrieved by the impugned order dated 14.12.2023 issued by the respondent bearing reference in GST No.33AFVPJ1086K1Z1 the assessment year 2017-18.
