Elderly Taxpayer Wins Relief: Tax Demand Challenged, Order Set Aside, Case Remanded with Partial Payment Requirement

HC granted relief to elderly petitioner challenging tax demand, setting aside the original order and remanding the case. Petitioner must pay 10% of disputed tax and submit reply within three weeks. Respondent directed to provide personal hearing and issue fresh order within two months after verifying submission. Writ petition disposed without costs.

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Issues involved:
The petitioner challenges an order for lack of opportunity to contest tax demand on merits.

Summary:

Issue 1: Opportunity to contest tax demand
The petitioner, a 78-year-old individual suffering from illnesses, was unable to respond to the show cause notice due to health reasons. The petitioner asserts readiness to address defects in the order if given an opportunity and is willing to remit 10% of the disputed tax demand for remand.

Issue 2: Adequacy of opportunity provided
The Government Advocate argues that an audit was conducted, and the show cause notice followed the audit report issuance to the petitioner, indicating sufficient opportunity. The petitioner's responsibility as a registered person to monitor the GST portal is noted, and the tax proposal was confirmed due to the lack of reply with supporting documents. However, in the interest of justice, the petitioner is granted another opportunity.

Judgment:
The High Court sets aside the impugned order and remands the matter for reconsideration. The petitioner must remit 10% of the disputed tax demand within three weeks and submit a reply to the show cause notice within the same period. After verification and satisfaction of the remittance, the respondent is directed to provide a reasonable opportunity, including a personal hearing, and issue a fresh order within two months from the receipt of the petitioner's reply. The writ petition is disposed of without costs, and connected miscellaneous petitions are closed.

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