2024 (9) TMI 889 - HC - GST

Challenge to assessment order dated 26.04.2023 - inability to respond to intimation dated 08.12.2022 or show cause notice dated 28.12.2022 on account of a technical problem in accessing the portal - HELD THAT - On perusal of the impugned order it is evident that the confirmed tax proposal pertains to the purchase of a motor vehicle. It also appears that 100% penalty was imposed. Since the petitioner did not participate in proceedings and the tax demand was confirmed in such circumstances it is just and appropriate that the petitioner be provided an opportunity albeit by putting the petitioner on terms. The impugned order is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the show cause notice within the aforesaid period - Petition disposed off.

Summary

The High Court of Madras set aside the assessment order dated 26.04.2023 due to the petitioner's inability to respond to notices, and imposed a condition for remittance of 10% of disputed tax demand within two weeks. The petitioner is allowed to reply to the show cause notice and a fresh assessment order must be issued within three months. Case W.P.No.10212 of 2024 is disposed of with no costs.