Case Law Details
P.K. Japee & Co. Vs Deputy Commissioner of GST and Central Excise (Madras High Court)
Assessee allowed to submit an additional reply to a SCN against non-payment of tax within prescribed period under SVLDRS
The Hon’ble Madras High Court in M/s. P.K. Japee & Co. v. Deputy Commissioner of GST and Central Excise and Ors. [W.P.No.3587 of 2023 and W.M.P.No.3647 of 2023 dated February 7, 2023] has allowed the assessee to submit an additional reply to a Show Cause Notice (“SCN”) issued by the Revenue Department. Held that, no prejudice will be caused to the Revenue Department if such additional reply is allowed. Directed the Revenue Department to consider the assessee’s reply to the SCN on its merits and to pass fresh orders after providing the opportunity of fair hearing to the assessee and by following the principles of natural justice.
Facts:
M/s. P.K Japee & Co. (“the Petitioner”) had applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (“the SVLDRS”). The Petitioner failed to make payments on or before the deadline fixed under the SVLDRS and even after several extensions were granted by the Revenue Department (“the Respondent”), the Petitioner failed to make the payments. The Petitioner stated that it was unable to make such payments due to the critical health condition of one of its partners.
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