W.P. No. 9863 of 2024 and W.M.P. Nos. 10873, 10874 & 10875 of 2024

SRI VARI ENGINEERING INDUSTRIES v. STATE TAX OFFICER, CHENNAI

Date Issued: 15 April 2024
Source: 2024 (85) G.S.T.L. 406 (Mad.)
Views: 10

Summary

Demand - Violation of natural justice - Assessee’s consultant who was engaged for GST compliance failed to inform assessee about proceedings with regard to tax demand arose entirely on account of belated filing of returns - Assessee sought for remanding issue and was willing to remit 10% of disputed tax demand as a condition of remand - Revenue pointed out that show cause notice was followed by several reminders to assessee and that assessee had come to Court belatedly - HELD : Impugned order was issued entirely on basis that returns were filed belatedly by assessee - It also followed from said order that assessee did not participate in proceedings and that tax demand was confirmed in view of assessee’s failure in reply - Therefore, solely for purpose of providing opportunity to assessee to contest demand on merits impugned order confirming tax demand was to be set aside on condition that assessee remits 10% of disputed tax demand - Section 75 of Central Goods and Services Tax Act, 2017 - Section 75 of Tamil Nadu Goods and Services Tax Act, 2017. [paras 5 and 6] Petition disposed of in favour of assessee