Home Case Index All Cases GST GST + HC GST - 2024 (5) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (5) TMI 183 - MADRAS HIGH COURTViolation of principles of natural justice - Officer merely rejected the submissions of the petitioner without any reasoning - tax confirmed on the petitioner in terms of the proposals contained in DRC-01 issued to the petitioner, which preceded a notice in DRC-01A for the respective Assessment Years - HELD THAT:- The impugned orders set aside by giving the petitioner a fresh opportunity to substantiate the case afresh by filing a detailed reply to the respective notices issued to him in DRC-01. The impugned order, which stands quashed shall be treated as Corrigendum to the notice issued to the petitioner for the respective Assessment Years under DRC-01. The petitioner shall file reply within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall also pay 10% of the disputed tax for the respective Assessment Years. For the Assessment Year 2017-2018, while arriving at 10% of the disputed tax, the amount paid by the petitioner as tax for the Assessment Year 2017-2018, shall be excluded and on the balance amount, the petitioner shall pay 10% of the disputed tax within a period of 30 days. Petition allowed.
|