2024 (12) TMI 55 - HC - GST

Tax Dispute Resolved: 25% Deposit Required, Objections Accepted, Bank Attachment Conditional on Partial Payment

M.M. Car Accessories, Rep. by its Proprietor, Mangalaram Versus The Deputy Commissioner (ST), The Assistant Commissioner (ST), Chennai

HC of Madras set aside the assessment order, requiring petitioner to deposit 25% of disputed tax within four weeks. Petitioner may submit objections ... Violation of principles of natural justice - service of SCN - impugned order is challenged on the premise that neither the show cause notices nor the impugned order of assessment have been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - HELD THAT:- The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four (4) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. The Writ Petition stands disposed of. The High Court of Madras set aside the impugned order of assessment and directed the petitioner to deposit 25% of the disputed tax within four weeks. The petitioner can then submit objections within four weeks, and if not, the assessment order will be restored. Bank attachment will be lifted upon payment of the 25% disputed tax. The writ petition was disposed of with no costs.