Challenge to a GST assessment order dated 17.12.2022. The court found the summary of show cause notice contained no tax proposal details and the order was bereft of reasons and disregarded the petitioner's ASMT-10 reply, set aside the order, and permitted fresh proceedings.
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W.P.No.10313 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.07.2024
CORAM :
THE HON'BLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY
W.P.No.10313 of 2023
and W.M.P. Nos.10289 & 10291 of 2023
Mr. Eswaramoorthy Viswanthan
... Petitioner
Versus
Deputy Commercial Tax Officer, Having its office at Gobichettipalayam, Erode, SH-15, Gobichettipalayam Erode Road, Erode – 638 452. ... Respondent
Prayer : Writ Petition filed under Article 226 of the Constitution of India pleased to issue a Writ of Certiorari, to call for records pertaining to the impugned order dated 17.12.2022 issued in Reference No.ZD331222065386 by the respondent and quash the same.
For Petitioner : Mr. Hari Radhakrishnan
For Respondent : Mr. V. Prashanth Kiran, Government Advocate (Tax)
W.P.No.10313 of 2023
ORDER
An assessment order dated 17.12.2022 is the subject of challenge in
this writ petition. Upon scrutiny of the petitioner's returns, a notice in Form ASMT-10 was issued. The petitioner's replied to such notice on 29.04.2022 by uploading such reply in Form ASMT-11. Thereafter, pursuant to the show cause notice dated 18.11.2022, the impugned order was issued.
on behalf of the respondent. By referring to and relying on the counter affidavit, he submits that all the details of the tax proposal were set out in
W.P.No.10313 of 2023
the ASMT-10 notice. He further submits that the taxpayer's reply dated 20.09.2022 was not taken into consideration because no evidence was submitted in support of such reply. As regards the failure to affix the digital signature, he submits that such digital signature was affixed and that the show cause notice and the order could not have been uploaded without affixing the digital signature.
However, it is open to the respondents to initiate fresh proceedings by issuing a show cause notice in accordance with law.
W.P.No.10313 of 2023
be no order as to costs. Consequently, the connected miscellaneous petitions are also closed.
02.07.2024
Index : No Speaking Order : Yes Neutral Case Citation:No klt
To
Deputy Commercial Tax Officer, Having its office at Gobichettipalayam, Erode, SH-15, Gobichettipalayam Erode Road, Erode – 638 452.
W.P.No.10313 of 2023
SENTHILKUMAR RAMAMOORTHY,J.
klt
W.P.No.10313 of 2023 and W.M.P.Nos.10289 & 10291 of 2023
02.07.2024
1 issue framed by the court
Whether the GST assessment order was sustainable where the show cause notice lacked details of the tax proposal and the order was bereft of reasons and ignored the taxpayer's reply.
1 provisions across 1 enactments
Eswaramoorthy Viswanthan
Deputy Commercial Tax Officer, Gobichettipalayam
Senthilkumar Ramamoorthy
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
