VALLAIAPPAN SUBRAMANIAN PROPRIETOR TVL. VIP DYES CHEMICALS, ERODE Vs. COMMERCIAL/STATE TAX OFFICER, ERODE

JUDGEMENT

(1.) The petitioner challenges an order dtd. 3/10/2023 and the consequential recovery notice dtd. 3/10/2023.

(2.) The petitioner is engaged in the trading of dyes and chemicals and he is a registered person under applicable GST enactments. Upon noticing discrepancies in the returns filed by the petitioner, a notice in Form ASMT-10 was issued in May 2023. After issuing an intimation in June, 2023, a show cause notice was issued in July, 2023. Thereafter, the impugned order was issued in October, 2023. The petitioner asserts that he was unaware of the notices and the impugned order until receipt of information from the Indian Overseas Bank with regard to the attachment of his bank account. It is further stated that the petitioner is a senior citizen and he was bedridden during the relevant period of time.

(3.) Learned counsel for the petitioner referred to the medical certificates pertaining to the petitioner in order to substantiate the contention regarding the ill health of the petitioner. On instructions, he submits that the petitioner agrees to remit 10% of the disputed tax demand as a condition for demand.