2024 (4) TMI 1236 - HC - GST

Violation of principles of natural justice - Petitioner was unaware of proceedings culminating in the order - HELD THAT - On perusal of the impugned order it is evident that the tax proposal pertained to the belated filing of returns the difference between the petitioner s GSTR 1 and 3B returns and the difference between the petitioner s GSTR-3B returns and the auto populated GSTR-2A. The order discloses that the petitioner did not participate the proceedings. In these facts and circumstances it is just and necessary that the petitioner be provided an opportunity to contest the tax demand by putting the petitioner on terms. The impugned order dated 27-12-2022 is set aside on condition that the petitioner remits an aggregate sum of Rs. 15, 00, 000/- towards the disputed tax demand within two weeks from the date of receipt of a copy of this order - petition disposed off.

Summary

The Madras High Court set aside an Order-in-Original challenged by the petitioner due to lack of awareness of the proceedings leading to the order. The tax proposal related to belated filing of returns and discrepancies in the petitioner's GST returns. The petitioner is given the opportunity to contest the tax demand by remitting a total of Rs. 15,00,000 within two weeks and submitting a reply to the show cause notice. Upon compliance, the respondent must provide a reasonable opportunity for the petitioner, including a personal hearing, and issue a fresh order within three months. The case is disposed of with no costs incurred.