| The Tax Publishers 2024 TaxPub(GST) 987 (Mad-HC) CENTRAL GOODS AND SERVICES TAX ACT, 2017
Section 73
Since assessee being a semi literate person and might not being aware of implications of notices issued by the Department could not file reply to show cause notice, the impugned assessment order was set aside in the interest of justice.
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Determination of tax - No deliberate intention in not replying to show cause notice - Validity of -
Assessee challenged the assessment order passed under section 73 contending that he was unaware of the date on which the hearing was fixed, therefore, he failed to participate in the proceedings. He was also unaware that the impugned order was hosted in the web portal and thus, the same went unnoticed. Revenue argued that the assessee deliberately failed to reply to the show cause notice as also to the hearing notice, which was sent by the registered post. Thus, the impugned order did not warrant any interference. Held: Assessee, being a small time contractor and semi literate person, was not fully aware of the implications of the notices issued by the Department. Hence, a partial relief was granted to him by setting aside the impugned order and remitting the case back to the authority to pass fresh order on merits.
REFERRED :
FAVOUR : In favour of assessee by way of remand
A.Y. :
IN THE MADRAS HIGH COURT
C. SARAVANAN
Rajaiah v. Dy. STO
W.P. (MD) No. 8242 of 2024 and W.M.P. Nos. 7443 and 7445 of 2024
15 April, 2024
Petitioner by: Raja Karthikeyan
Respondent by: R.Suresh Kumar, AGP (TAX)
Writ petition has been filed seeking to issue a Writ of Certiorari calling for the impugned assessment order on the file of respondent vide GSTIN:33CGMPR4007C1Z0/2022-2023 dated 9-8-202 and quash the same as illegal and devoid of merits.
2. The petitioner has challenged the impugned assessment order dated 09-8-2023 passed for the assessment year 2022-2023. The operative portion of the assessment order reads as under:
In view of the above, it was intimated to the taxpayer to pay the tax amount of CGST Rs. 1,38,762 and SGST Rs. 1,38,762vide DRC 01A on 09-3-2023. The taxpayer replied on 11-3-2023 stating that the work was taken before the month of June 2022 and so we have paid the tax amount @ 6%. And then, this office show cause notice DRC 01 was issued to the taxpayer en 09-3-2023 stating to submit the records for the allotment of work such as M Book Copy, but the taxpayer did not filed any reply against this notice. Further, personal hearing notices were issued on 03-5-2023, 19-5-2023, 12-6-2023 and 10-7-2023. Even after receipt of the notices, they have not filed any reply or objections. Hence it is ascertained that the taxpayer have made less payment of tax which amounts to CGST of Rs. 1,38,762 and SGST of Rs. 1,38,762 Hence, it is proposed to levy tax, penalty under section 73 of TNGST Act 2017 and interest at 18% under section 50(3) for the above tax period.
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