BASHEER BAGS Vs. DEPUTY STATE TAX OFFICER

JUDGEMENT

(1.) The petitioner assails an assessment order dtd. 10/8/2023 imposing tax liability of Rs.1,18,996.00, interest of Rs.1,13,786.00 and penalty of Rs.20,000.00 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 on 22/12/2023 was placed on record. At paragraph 5 of the said affidavit, the consultant has stated that the notices were not available on the window / screen for communication relating to regular returns and that the notices were in the window relating to additional notices.

(3.) For the above reasons, learned counsel for the petitioner submits that the petitioner be given an opportunity to contest the claim especially considering that the claim is confined to a difference in turnover as between Form GSTR-1 and GSTR-3B.