Tax Assessment Dispute: Petitioners Must Deposit 10% of Disputed Amount, Authorities to Reconsider Orders Within Two Months

HC disposed of Writ Petitions challenging tax assessment orders. Court directed petitioner to deposit 10% disputed tax, remitted cases back to respondent for fresh consideration. Respondent instructed to pass new orders within two months after deposit, ensuring petitioner's right to be heard. No costs awarded, connected petitions closed.

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Issues:
Challenge to assessment orders confirming specific amounts; Time-barred nature of Writ Petitions; Applicability of appellate remedy time limits under GST enactments.

Analysis:
The Writ Petitions challenged assessment orders confirming specific amounts demanded by the respondent. The petitioner's club was inspected by the Intelligence Wing, and after explanations were provided, show cause notices were issued by the Assessment Circle. The petitioner contended that demands should be dropped based on previous court decisions. However, the Government Advocate argued that the petitions were time-barred, citing a Supreme Court decision regarding laches. Additionally, the appellate remedy was deemed time-barred under GST enactments, as per Supreme Court rulings.

The Court acknowledged the settled law but refrained from delving into the taxability of supplies under the new GST regime. Instead, it decided to remit the cases back to the respondent for fresh orders. The Court directed the petitioner to deposit 10% of the disputed tax within 30 days for the cases to be reconsidered. The impugned orders were set aside, to be treated as addendum to the show cause notices. The petitioner was given 30 days to respond, and the respondent was instructed to pass fresh orders expeditiously, preferably within two months, after the deposit was made. The petitioner's right to be heard before the new orders were passed was emphasized.

In conclusion, the Writ Petitions were disposed of with the above directions, and no costs were awarded. The connected miscellaneous petitions were closed accordingly.

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