Tax Assessment Orders Quashed: Petitioner Directed to Deposit 10% of Disputed Tax and Respond to Show Cause Notice Within 30 Days HC quashed impugned tax assessment orders under TNGST Act, 2017 for Assessment Years 2017-18 and 2018-19. The Court remitted the case back to the tax ...
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Tax Assessment Orders Quashed: Petitioner Directed to Deposit 10% of Disputed Tax and Respond to Show Cause Notice Within 30 Days
HC quashed impugned tax assessment orders under TNGST Act, 2017 for Assessment Years 2017-18 and 2018-19. The Court remitted the case back to the tax authority, directing the petitioner to deposit 10% of disputed tax and respond to show cause notice within 30 days. The authority was instructed to issue fresh orders within three months after hearing the petitioner.
Issues: Challenging impugned orders under TNGST Act, 2017 for Assessment Years 2017-18 and 2018-19.
Analysis: The petitioner contested impugned orders dated 17.10.2023 and 08.11.2023 under Section 73 of TNGST Act, 2017, confirming demands for IGST, CGST, and SGST reversals along with interest for the relevant period. The petitioner claimed ignorance of the orders and notices uploaded on the web portal due to being a small operator not regularly checking the portal.
The petitioner's counsel argued for an opportunity before the State Tax Officer, Nagercoil-1 Assessment Circle, citing the petitioner's business nature of selling computers and infrequent web portal monitoring. Conversely, the Additional Government Pleader maintained that the delay in filing the Writ Petitions rendered them meritless, as the statutory appeal period had expired under Section 107 of TNGST Act, 2017.
After considering both sides, the Court decided to remit the case back to the respondent for fresh orders on merits. The impugned orders were quashed, to be treated as addendum to the show cause notices issued earlier. The petitioner was directed to deposit 10% of the disputed tax electronically and respond to the show cause notice within 30 days. The first respondent was instructed to issue fresh orders promptly, preferably within three months, after hearing the petitioner.
In conclusion, the Writ Petitions were disposed of with the mentioned directions, without imposing any costs. The connected miscellaneous petitions were closed accordingly.
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