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of <h1>Assessment quashed for ignoring taxpayer reply to DRC-01A; deposit 25% from Electronic Credit Ledger within 30 days</h1> <h3>Tvl. Peter Arokeyathasan, Contractor Versus The Assistant Commissioner (ST), Rajapalayam.</h3> HC quashed the impugned assessment order for failure to consider the taxpayer's reply to DRC 01A and breach of natural justice. The change in tax rate ... Violation of principles of natural justice - non-consideration of reply to the notice in DRC 01A - change in the rate of tax of 12% to 18% vide Notification No.3/2022- CT(R) dated 13.07.2022 - HELD THAT:- The Court has come to the rescue of a persons like the petitioner by quashing the assessment order on terms subject to the payment of 25% of the disputed tax - there are no reason to take a different view in the facts and circumstances of the case. This Writ Petition is disposed of, by quashing the impugned order on terms, subject to the petitioner depositing 25% of the disputed tax, from the Electronic Credit Ledger, within a period of 30 days from the date of receipt of a copy of this order. The petition challenges the impugned assessment order dated 08.10.2024 for tax period 2022-2023. Proceedings included notices: Form AST 10 (07.12.2022), DRC 01A (17.03.2023) and DRC 01 (10.01.2024). The petitioner asserts a reply to DRC 01A was filed on 07.02.2024 and acknowledged on 13.02.2024 on the web portal, but was not considered in the impugned order, which records only a reply dated 27.03.2023. The dispute arose from the change in tax rate from 12% to 18% vide Notification No.3/2022-CT(R) dated 13.07.2022. The respondent relied on precedent concerning delay, but the Court found the petitioner's later-filed reply was not considered. The assessment order is quashed on terms: petitioner must deposit '25% of the disputed tax' from the Electronic Credit Ledger within 30 days of receipt. The impugned order shall be treated as an addendum to the show cause notice; petitioner to file reply and respondent to pass a fresh order on merits after hearing. Non-compliance will result in deeming the writ dismissed and permit proceedings under the GST enactments and Rules.
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