FACTS & SUBJECT MATTER:
(1) The petitioner submitted that the present impugned proceedings had been initiated due to the input mismatch between GSTR 3B return and GSTR 2A statement. The petitioner contended that all communications pertaining to the impugned proceedings u/s 73 of CGST Act, 2017 were intimated to the mobile number of one of the petitioner's staff who expired on 30.04.2019. In so for as the communications sent via email is concerned, the same were sent to the mail ID provided by the petitioner, which belongs to one Mr. Sivakumar, viz., consultant of the petitioner, who has also expired onv05.02.2022 and hence, the petitioner was not aware of the initiation of impugned proceedings against him and only when the petitioner's bank account came to be attached, the petitioner came to know about the impugned proceedings, and immediately, the petitioner approached this Court seeking for quashing the impugned orders.
(2) Respondent (Revenue Deptt) contend that before passing the impugned order on 12.04.2023, the communication with regard to initiation of the impugned proceedings were sent only to the number/mail address provided by the petitioner and subsequent to the death of the persons being engaged by the petitioner for filing their returns, the petitioner ought to have taken steps by engaging any other accountant and hence, the petitioner cannot plead ignorance of the impugned orders.
(3) However, the respondent submitted that since the petitioner is aggrieved by the impugned orders, the only remedy available to the petitioner is go on appeal before the Appellate Authority.

CASE LAW: M/s Samadhu Medicals vs Deputy State Tax Officer [W.P No. 35228 of 2023 dated December 18, 2023]

ISSUE :
Whether the Petitioner should be granted leave to file appeal without insisting upon the aspect of limitation when the Petitioner was not in a position to know about the proceedings initiated against them and consequential orders passed due to the death of persons having access to the communication with the Revenue Department?

HELD: The Hon’ble High Court of Madras held as under:
(1) Opined that, the Petitioner was not in a position to know about the proceedings initiated against them and the consequential orders passed. Hence, the Petitioner was not able to file appropriate application and appear before the Respondent Authorities to put forth their case by way of filing reply.
(2) Held that, the writ petition is disposed.
(3) Clarified that, the Petitioner has the liberty to approach the Respondent Appellate Authority by way of filing an appeal within thirty days.
(4) Directed that, the Respondent Appellate Authority should entertain the appeal if filed by the Petitioner without insisting upon the limitation aspect, in accordance with the law.

Click to download Order in the case of Samadhu Medicals vs Deputy State Tax Officer [W.P No. 35228 of 2023 dated December 18, 2023];

UPKAS Website is proudly developed by Adv. Madhukar Gupta

91-9837022448

psupadhyayandassociates@yahoo.com

Visitor Counter

DISCLAIMER

Your access to this website constitutes your agreement to be bound by all terms and conditions listed herein below. If you do not agree to this, you may not access or otherwise use the website. The material displayed on this website should not be copied for use or reuse of the content and various facilities available on this website without written permission is not permissible.
UPKAS.CO.IN reserves the right, for any reason, in its sole discretion, to terminate, change or suspend any aspect of this website, including, but not limited to, content or features.
All reasonable efforts shall be made to ensure that the information contained on this website is updated, accurate and complete. However, no representations or warranties are made (express or implied) as to the reliability, accuracy or completeness of such information. The site provides links to websites or resources operated by others over which we do not have any control. We do not undertake any responsibility for the availability of such external resources. We shall not be liable for any content, advertising, products, services or other materials on or available from such sites or resources. The inclusion of hyperlinks to such sites does not imply any endorsement of the material on such websites or any association with their operators. We shall not be responsible or liable, directly or indirectly, for any damage or loss caused or alleged to be caused by or in connection with use of or reliance on any such content or service available on or through any such site or resource. The site, including all content, functions, and information made available on or accessed through the site, is provided on an “as is available” basis without representations or warranties of any kind whatsoever, express or implied, including without limitation, non-infringement, merchantability or fitness for a particular purpose. Mytaxation.co.in does not warrant that the site or the functions, features or content contained therein will be timely, secure, uninterrupted or error free, or that defects will be corrected. No advice or information, whether oral or written, obtained by you from us or through this website shall create any warranty not expressly made herein.
In no event the UPKAS.CO.IN shall be liable for any special, incidental or consequential damages that are directly or indirectly related to the use of, or the inability to use this website or the content, materials and functions related thereto, including without limitation, loss of revenue or anticipated profits or lost business or lost sales etc.