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2024 (4) TMI 664 - HC - GSTService of SCN - Breach of principles of natural justice - intimation and SCN uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - HELD THAT - On perusal of the impugned order it is clear that the tax proposal was confirmed only because the petitioner failed to reply to the show cause notice by enclosing relevant documents. Therefore it is just and appropriate that the petitioner be permitted to contest the tax demand on merits albeit by putting the petitioner on terms - the petitioner submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand. The impugned order dated 23.12.2023 is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of three weeks from the date of receipt of a copy of this order. Within the aforesaid period the petitioner is also permitted to submit a reply to the show cause notice - Petition disposed of by way of remand.
Issues involved:
The judgment deals with the issue of breach of principles of natural justice in a tax matter concerning a petitioner engaged in the trading of bullion and jewellery. Details of the judgment: 1. The petitioner contended that they were unaware of the proceedings leading to the impugned order as the intimation and show cause notice were only uploaded on the GST portal and not communicated through any other means. This lack of communication deprived the petitioner of a reasonable opportunity to contest the tax demand on its merits. 2. The petitioner argued that they had paid taxes on advances and subsequent invoices, resulting in an excess tax payment. They sought an opportunity to explain the mismatch forming the basis of the confirmed tax demand. 3. The Government Advocate for the respondent stated that the show cause notice and impugned order were not only uploaded on the GST portal but also communicated via email to the petitioner. Hence, they contended that there was no justification for interfering with the impugned order. 4. The court observed that the tax proposal was confirmed due to the petitioner's failure to respond to the show cause notice with relevant documents. To ensure justice, the court decided to allow the petitioner to contest the tax demand on its merits, with the condition that the petitioner remits 10% of the disputed tax demand. 5. The petitioner agreed to remit 10% of the disputed tax demand as a condition for reconsideration. Consequently, the impugned order dated 23.12.2023 was set aside, and the matter was remanded for reconsideration with the specified condition. 6. The court directed the respondent to provide a reasonable opportunity to the petitioner, including a personal hearing, and to issue a fresh order within two months from the date of receiving the petitioner's reply and the 10% remittance. 7. The writ petition was disposed of without any costs, and connected miscellaneous petitions were closed in light of the above terms set by the court for the remand process.
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