2024 (8) TMI 635 - HC - GST

Maintainability of petition - time limitation - assessment year 2017-18 - HELD THAT - This Court is of the view that the petitioner may be given partial relief by quashing the impugned order and remitting the case back to the respondent to pass fresh orders subject to the petitioner depositing Rs. 1,00,000/- from its Electronic Cash Register. Needless to state, the aforesaid amount shall be deposited without prejudice to the rights of the petitioner in De-Novo proceedings. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order. Petition allowed.

Summary

The High Court of Madras disposed of a Writ Petition challenging an order related to GST assessment for the year 2017-18. The petitioner failed to respond to notices and attend personal hearings. The Court quashed the impugned order, remitted the case back to the respondent, and directed the petitioner to deposit Rs. 1,00,000. The respondent must pass fresh orders within three months, and the petitioner must reply within 30 days.