Tax Dispute: Proprietrix Secures Conditional Relief with Mandatory 25% Tax Deposit and Expedited Appellate Process

Tax dispute involving proprietrix challenging assessment orders for 2021-22 and 2022-23. HC granted opportunity to file statutory appeal before Appellate Deputy Commissioner (GST), mandating 25% tax deposit within 30 days. Appeal to be disposed within three months, with conditions for relief. Writ petitions disposed without costs, providing conditional relief to petitioner.

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Issues:
Challenge to impugned orders for assessment years 2021-22 and 2022-23, Confirmation of demands in show cause notices, Transfer of stocks due to demolition of sister's concern godown, Inability to file statutory appeal due to husband's illness, Attachment of bank account for tax liability, Partial relief sought for unjustified demands, Imposition of interest and penalty, Granting opportunity to file statutory appeal, Conditions for filing appeal, Inclusion of Appellate Deputy Commissioner as second respondent, Timeline for appeal filing and disposal.

Analysis:
The petitioner, a proprietrix concern, challenged impugned orders for the assessment years 2021-22 and 2022-23, confirming demands from show cause notices. The confirmed amounts included tax, interest, penalty, and other charges. The petitioner explained that stocks were transferred to her premises due to the demolition of her sister's concern godown. Additionally, she couldn't file a statutory appeal due to her husband's illness, resulting in the Department attaching her bank account for tax liabilities. The petitioner had made partial payments and sought relief, claiming the demands were unjustified, and the interest and penalty were excessive.

The Court, after hearing both parties, decided to grant the petitioner an opportunity to file a statutory appeal before the Appellate Deputy Commissioner (GST), Trichy. The Appellate Deputy Commissioner was added as the second respondent in the writ petitions. The petitioner was instructed to file the appeal within 30 days of receiving the order, along with a deposit of 25% of the disputed tax amount. The appeal had to be filed with the additional deposit over the amount already recovered. The Appellate Deputy Commissioner was directed to handle the appeal promptly and dispose of it within three months. Failure to comply with the appeal conditions would result in the automatic revocation of the granted relief without further reference to the Court.

In conclusion, the Court disposed of the writ petitions with the outlined directions, without imposing any costs. The connected miscellaneous petitions were also closed as a result of the judgment.

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