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of <h1>Tax Assessment Order Suspended: Petitioner Must Pay 10% Deposit, Authorities to Review Case Within 90 Days</h1> <h3>M/s. Venew Decors Versus The Deputy State Tax Officer, The Manager, South India Bank Chennai</h3> HC of Madras set aside tax assessment order, contingent on petitioner remitting 10% of disputed tax demand within two weeks. Petitioner granted ... Challenge to assessment order - cancellation of GST registration - no-service of SCN/ order - principles of natural justice - HELD THAT:- The petitioner has stated categorically in the affidavit that the GST registration was cancelled on 25.09.2019. In those circumstances, it is reasonable that the petitioner would not monitor the GST portal continually. Nonetheless, in view of the submission of learned Government Advocate that the notice and order were also communicated by e-mail, it is just and appropriate that the petitioner be provided an opportunity by putting the petitioner on terms. The impugned order dated 23.08.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to with in a maximum period of two weeks from the date of receipt of a copy of this order - petition disposed off. The High Court of Madras set aside the assessment order dated 23.08.2023 on the condition that the petitioner remits 10% of the disputed tax demand within two weeks. The petitioner will then be allowed to submit a reply to the show cause notice, followed by a fresh order within three months. The bank attachment is lifted, and the case is closed with no costs.
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