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Tax Assessment Challenge Resolved: Petitioner Granted Withdrawal After Meeting Specified Compliance and Payment Conditions The HC ruled on tax assessment orders under TNGST Act, allowing withdrawal of impugned orders upon petitioner's compliance with specified conditions. The ...
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Tax Assessment Challenge Resolved: Petitioner Granted Withdrawal After Meeting Specified Compliance and Payment Conditions
The HC ruled on tax assessment orders under TNGST Act, allowing withdrawal of impugned orders upon petitioner's compliance with specified conditions. The court directed payment of late fees and interest within two weeks, with respondents to communicate exact amounts within eight weeks. Writ petitions were disposed of without costs, following precedent from a similar 2013 case.
Issues: The petitioner challenged the impugned Assessment orders under Section 62 of the TNGST Act, 2017 for the period of April 2018 to March 2019, following the cancellation and subsequent revocation of registration. The Government issued a notification providing relief to registered persons who failed to furnish a valid return within a specified period.
Analysis: The petitioner contested the Assessment orders dated 23.01.2020 under Section 62 of the TNGST Act, 2017, for the period of April 2018 to March 2019, following the cancellation of registration on 08.01.2019. Subsequently, the petitioner applied for revocation of registration, which was granted on 23.07.2020. A Government notification dated 05.04.2023 aimed to benefit registered persons who failed to furnish a valid return within a specified period, subject to conditions such as payment of interest and late fees.
Court's Decision: The Court considered a similar case and set a precedent on 20.07.2013, where impugned assessment orders were deemed to have been withdrawn upon compliance with specified conditions, including payment of interest and late fees. In the present case, the impugned orders under Section 62 of the TNGST Act, 2017 were also deemed to have been withdrawn, provided the petitioner complies with the conditions. The petitioner was directed to pay the requisite late fee and interest within two weeks. The respondents were instructed to communicate the amount to be paid within eight weeks.
Conclusion: The writ petitions were disposed of with the above directions, without any costs incurred. The connected writ miscellaneous petitions were also closed accordingly.
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