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SENTHILKUMAR RAMAMOORTHY
Basheer Bags – Appellant
Versus
Deputy State Tax Officer, Mannady Assessment Circle, Chennai – Respondent
JUDGMENT
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorarified Mandamus, calling for the records of the respondent in impugned order issued vide Reference No. Ref No.ZD330823051631M dated 10.08.2023 and quash the same and consequently direct the respondent to grant sufficient opportunity of personal hearing in accordance with law.)
1. The petitioner assails an assessment order dated 10.08.2023 imposing tax liability of Rs.1,18,996/-, interest of Rs.1,13,786/- and penalty of Rs.20,000/- for the financial year 2017-18.
2. The petitioner asserts that he is engaged in the business of manufacturing and supplying bags He had engaged the services of a GST practitioner, Mr.V.Sahaya Pusparaj. Since the petitioner relied entirely on the said consultant, it is stated that the petitioner was not aware of the notice in Form ASMT-10 or the show cause notice in Form DRC-01. Therefore, the petitioner also did not participate in proceedings culminating in the assessment order. In order to substantiate the contention that the consultant had not kept the petitioner informed about these developments, an affidavit affirmed by the consultant
The central legal point established is that a registered person carrying on a small business should have the opportunity to respond to the tax department's claim, even if the explanations provided ar....
The central legal point established is the importance of providing the petitioner with an opportunity to contest the tax assessment claim and participate in the proceedings.
The court emphasized the importance of providing sufficient time and opportunity for a personal hearing to the petitioner in assessment proceedings, while also considering the petitioner's non-respon....
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