2023 (10) TMI 408

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..... the Central Government, namely the Finance Minister and the Minister for Micro, Small and Medium Enterprises - Certainly, such an approach on the part of the State Officers, who are supposed to be dealing with the assessees is not expected and when it is informed to us that the policy of the Government is of an ease of during business. If this be so, the basic requirement in regard to the grievances being made by the assessees through their representations need to be addressed with utmost urgency and more particularly in a case as the present, wherein, more than 20 representations being made by the Petitioner were not addressed. This itself is quite alarming. The Commissioner of State Tax is required to explain as to why such an approac .....

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..... issue on the operation of the electronic portal. Even acknowledgments of filing of the returns were submitted and they are also part of the record. The Petitioner has contended that despite all this, the impugned show cause notice has been issued on the ground that the returns have not been filed. 3. We are, infact, disturbed to notice the inaction on the part of the State officers to whom several representations were addressed, who have not even bothered to respond to such repeated representations. Eventually, the Petitioner was also required to approach the Hon ble Cabinet Ministers of the Central Government, namely the Finance Minister and the Minister for Micro, Small and Medium Enterprises. 4. Certainly, such an approach on the p .....

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..... t time in the reply affidavit, instead of responding to the Petitioner s representation, a certain stand is being taken in regard to doubting the correctness of the acknowledgment in regard to the returns filed by the Petitioner. We would thus require the Commissioner of State Tax himself to file a clear affidavit after verifying the portal as also the system which is made available to the Petitioner-Assessee. 7. We would also want the Commissioner of State Tax to explain as to why such an approach to generate unwarranted litigation, on the part of the Officers ought not to be deprecated and taken to the logical conclusion. Let the affidavit also address on the merits of the Petitioner s contention on the return having been filed, as als .....

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