2024 (8) TMI 764 - HC - GST

Challenge to impugned orders - impugned orders are quashed, as the petitioner failed to notice the notices in DRC 01 for the respective assessment years and to respond the same - HELD THAT - Recording the submissions of the learned counsel for the petitioner that the petitioner is willing to deposit 10% of the disputed tax in the respective proceedings within the period of 30 days from the date of receipt of a copy of this order from the petitioner's Electronic Cash Register, the impugned orders stand quashed, with a liberty the petitioner to file a reply within a period of 30 days from the date of receipt of a copy of this order, subject to depositing 10% of the disputed tax in the respective proceedings. The impugned orders, which stand quashed, shall be treated as addendum to the show cause notices, which preceded the impugned DRC 01 dated 28.08.2023 and 21.09.2023 for the respective assessment years - It is expected that the petitioner will co-operate with the respondent, failing which, the respondent is at liberty to pass orders on merits based on the available materials. These Writ Petitions are disposed of.

Summary

The High Court of Madras disposed of the Writ Petitions with the consent of the Additional Government Pleader, setting aside impugned orders related to GST notices. The petitioner failed to respond to the notices and rushed to court only after recovery proceedings began. The petitioner is required to deposit 10% of disputed tax within 30 days and can file a reply within the same period. The impugned orders are quashed, to be treated as addendum to show cause notices. Cooperation is expected from the petitioner, with the respondent having the liberty to pass orders based on available materials if cooperation is lacking. No costs were awarded, and connected miscellaneous petitions are closed.