2024 (5) TMI 1371 - HC - GST

Confirmation of demand inclusive of the penalty and interest - failure to reply to notices - HELD THAT - The impugned order has been quashed. The case is remanded back to the fifth respondent to pass a fresh order on merits subject to the petitioner depositing 10% of the disputed tax with the fifth respondent. On such deposit being made and the reply being filed to the notices mentioned above by the petitioner within a period of 30 days from the date of receipt of a copy of this order, the fifth respondent shall pass a fresh order on merits and in accordance with law within a period of 30 days thereafter after hearing the petitioner. Petition allowed.

Summary

Issues involved: Challenge to impugned order confirming demand, failure to reply to notices, remand for fresh order on merits.

In the present case, the petitioner challenged the impugned order dated 23.12.2023, where the fifth respondent confirmed a demand of Rs. 8,14,484/- inclusive of penalty and interest. The impugned order followed notices issued to the petitioner, which were not replied to. Consequently, the impugned order was quashed, and the case was remanded back to the fifth respondent for a fresh order on merits, subject to the petitioner depositing 10% of the disputed tax and filing a reply to the notices within 30 days. The fifth respondent was directed to pass a fresh order on merits within 30 days after hearing the petitioner, treating the impugned order as a corrigendum to the notices. All issues were left open to be raised before the fifth respondent.

The Writ Petition was allowed, with no costs imposed, and connected Miscellaneous Petitions were closed.