2023 (9) TMI 1356 - HC - GST

Tax Compliance Victory: GST Belated Payment Order Overturned, Directing Fresh Administrative Review Within 30 Days

M/s. P. Athimoolam Contractor, Rep. by its Proprietor, Mr. Periyanan Athimoolam Versus The Appellant Authority/Deputy Commissioner of Commercial Taxes, The State Tax Officer

M/s. P. Athimoolam Contractor, Rep. by its Proprietor, Mr. Periyanan Athimoolam Versus The Appellant Authority/Deputy Commissioner of Commercial Taxes, ... Issues involved: The issues involved in the judgment are related to the belated payment of taxes under the GST Act, issuance of orders by the authorities, and the subsequent judicial review of the impugned order.Summary:Issue 1: Belated payment of taxesThe petitioner had belatedly paid the tax due for the months of September 2019 and October 2019 along with the returns filed in March 2020. The impugned order dated 06.12.2022 was passed after the issuance of GST ASMT - 10 dated 18.08.2020 and 26.12.2020, as well as notice in DRC - 01 on 21.02.2022. The petitioner failed to respond, leading to the passing of the order on 06.12.2022.Issue 2: Judicial review and reliefDespite the petitioner's fault in responding to the notices, the court acknowledged that the tax liability was discharged by paying the amount and filing the return in GSTR - 3B for the period of March 2020 on 11.11.2020. Consequently, the court decided to set aside the impugned order and remit the case back to the respondents for a fresh order within thirty (30) days. The amount recovered from the petitioner's bank account on 05.05.2023 shall be refunded or adjusted based on the final outcome of the proceedings. The petitioner was given the opportunity to file a fresh representation within one week from the date of receipt of the order.Conclusion:The writ petition was disposed of with no costs, and the connected writ miscellaneous petitions were closed as well.