2024 (8) TMI 235 - HC - GST

Challenge to assessment order - restraining the Ford India Private Limited from making any payment - HELD THAT - This Court is inclined to grant partial relief to the petitioner by setting aside the impugned order considering the fact that a sum of Rs1,84,947/- has been recovered from the petitioner s account maintained with HDFC Bank, 150/2599, South Main Street, Kailaash Complex, Opp to Thangavel Chettiar, Kalyana Mandapam, Thanjavur 613 009 towards tax liability of Rs. 6,58,181/- (Rs. 2,97,382/- towards SGST, Rs. 2,97,382/- towards CGST and Rs. 63,417/- towards IGST). The impugned orders are quashed and the cases are remitted back to the respective respondent to pass a fresh order on merits and in accordance - Petition disposed off by way of remand.

Summary

Issues involved:
Challenging assessment orders for the assessment year 2018-19 and restraining payment by Ford India Private Limited.

Analysis:
In this case, the petitioner challenged the assessment order dated 18.05.2022 for the assessment year 2018-19 and an order dated 18.05.2024 restraining Ford India Private Limited from making a payment of Rs. 6,58,181/-. The petitioner claimed to be unaware of the impugned orders until receiving a communication from the Bank regarding recovery of tax arrears. The petitioner argued that they were unaware of the preceding notices and the impugned orders until the bank communication. The petitioner sought a fair chance to succeed and requested an opportunity. The court, after considering submissions from both parties, granted partial relief to the petitioner by setting aside the impugned orders. An amount of Rs. 1,84,947/- had already been recovered from the petitioner's account towards tax liability. The court quashed the impugned orders and remitted the cases back to the respective respondent for a fresh order on merits. The impugned orders were to be treated as an addendum to the earlier show cause notice, and the petitioner was directed to reply to the notice within 30 days. The respondents were instructed to withdraw instructions attaching the bank account and recover the specified amount from the petitioner's account or through cash payment within 30 days if not available in the account. The writ petitions were allowed with no costs, and connected Miscellaneous Petitions were closed.