2024 (9) TMI 390 - HC - GST

Writ Petitions have been filed by the petitioner for the assessment years 2021-22 and 2022-23 - petitioner failed to respond to notices, resulting in tax liability - petitioner has also failed to notice the notices that preceded the impugned orders - HELD THAT - This Court is of the view that the petitioner may have a case on merits and therefore, discretion is partly exercised in favour of the petitioner by setting aside the impugned orders and remitting the cases back to the respondent to pass fresh orders on merits, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order. The impugned orders, which stand quashed, shall be treated as addendum to the respective show cause notices that preceded the respective impugned orders. Petition disposed off.

Summary

The High Court of Madras heard two Writ Petitions for assessment years 2021-22 and 2022-23. The petitioner failed to respond to notices, resulting in tax liability. The court set aside the impugned orders and remitted the cases back to the respondent for fresh orders, with the petitioner required to deposit 25% of disputed tax within 30 days. The impugned orders were quashed and treated as addendum to show cause notices. The petitioner must reply within 30 days and the respondent must pass fresh orders within two months.