Service Provider Wins Challenge Against Tax Assessment, Gets Pandemic-Related Relief with Flexible Appeal Timeline and Partial Payment

HC quashed an assessment order against a service provider due to pandemic-related communication challenges. The court directed the petitioner to file a statutory appeal within four weeks, pay 7.5% of the assessed amount, and allowed the appellate authority to consider the appeal without strict limitation constraints, acknowledging COVID-19 operational difficulties.

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Issues Involved:
The issues involved in the judgment are the quashing of an impugned assessment order dated 27.12.2021 due to the petitioner's failure to respond to a show cause notice, the impact of the pandemic on the petitioner's ability to avail opportunities granted, and the directive for the petitioner to file a statutory appeal before the appellate authority.

Quashing of Impugned Order:
The petitioner, a proprietor concern operating as 'Ajacks Support Services,' filed a return for the assessment year 2018-2019, declaring the total and taxable turnover. The second respondent issued a show cause notice on 23.04.2021, which the petitioner could not respond to due to the pandemic. Despite multiple opportunities given by the respondents, the petitioner did not avail them. Consequently, the impugned assessment order was passed on 27.12.2021. The petitioner did not file any statutory appeal, leading the Court to direct the petitioner to file an appeal within four weeks and pay 7.5% of the assessed amount. The appellate authority is instructed to consider the appeal without insisting on limitation.

Impact of Pandemic on Petitioner's Response:
The petitioner's argument centered on the impact of the pandemic, stating inability to avail opportunities and participate in virtual hearings due to lack of facilities. The Court acknowledged these challenges and deemed it fit to grant the petitioner an opportunity by directing them to file a statutory appeal within a specified timeframe. The directive includes a provision for payment and special consideration by the appellate authority.

Directive to File Statutory Appeal:
In light of the circumstances, the Court disposed of the Writ Petition by directing the petitioner to file a statutory appeal within four weeks and pay a specified percentage of the assessed amount. The appellate authority is urged to consider the appeal without strict adherence to limitation requirements. No costs were awarded, and the connected miscellaneous petition was closed as a consequence of the judgment.

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