Impugned GST Order: Madras High Court Partial Relief Decision

IN THE HIGH COURT OF MADRAS

W.P.(MD) No.14052 of 2024 and W.M.P.(MD)Nos.12315 & 12316 of 2024

Date: 28.06.2024

Case Title: Tvl.Jeyaprakash Vs. The Deputy State Tax Officer-2

Appearances: For petitioner – Mr. Raja Karthikeyan

For respondent – Mr. R. Suresh Kumar

In a recent judgment by the Madras High Court, the case of Tvl. Jeyaprakash against The Deputy State Tax Officer-2 was considered. The taxpayer, a small-scale operator, missed three personal hearing notices and subsequently challenged a 10% pre-deposit from the Electronic Cash Register (ECR).

The Court acknowledged the taxpayer’s failure to notice show cause notices and the respondent’s argument regarding the time limitations for the appellate remedy. In light of this, the Court opined to provide partial relief to the taxpayer by quashing the impugned GST order and remitting the matter back to the respondent. It was specified that the taxpayer must deposit the 10% disputed tax to the credit of the respondent via its electronic Cash Register within 30 days.

This decision serves as an addendum to the show cause notices and offers the taxpayer an opportunity to present their case.

Overall, the judgment addressed the concerns of the taxpayer while respecting the legal precedents and procedures, ensuring fair treatment for all parties involved.