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2024 (6) TMI 281 - HC - GSTValidity of garnishee order - mismatch between the GSTR 1 statement of the supplier and the GSTR 3B returns of the petitioner - HELD THAT - The impugned order discloses that the petitioner was not heard before such order was issued. The admitted position is that the entire tax demand was realized by way of appropriation from the petitioner's bank account. Hence, at this juncture, revenue interest is fully secured. In these circumstances, it is just and necessary to provide the petitioner an opportunity to contest the tax demand. Solely for this reason, the order impugned herein call for interference. The impugned order dated 15.09.2023 is quashed and the matter is remanded for reconsideration - petition disposed off by way of remand.
Issues involved: Challenge to original order and garnishee order in a writ petition.
Original Order Challenge: The petitioner, a registered person under GST enactments, received a notice in Form GST ASMT 10 followed by a show cause notice due to a mismatch between supplier's GSTR 1 statement and petitioner's GSTR 3B returns. The petitioner claimed that the show cause notice was not brought to their notice by the GST practitioner. The petitioner filed a writ petition challenging the order dated 15.09.2023 and the consequential garnishee order dated 06.02.2024. The petitioner's counsel argued that the introduction of Form GST DRC-01B allowed for reconciliation of differences, and a sum of Rs.7 lakhs was appropriated from the petitioner's bank account towards tax demand. The Additional Government Pleader contended that the petitioner had been provided sufficient opportunities and proceedings were initiated with the notice in Form ASMT 10. The impugned order was found to have been issued without hearing the petitioner, leading to the quashing of the order for reconsideration. The petitioner was granted two weeks to reply to the show cause notice and a fresh order was to be issued within two months after a personal hearing. Garnishee Order Challenge: The garnishee order had been executed, and due to the quashing of the assessment order, the bank attachment was lifted. All contentions were left open for the petitioner in the remanded proceedings. The writ petition was disposed of with no costs, and connected miscellaneous petitions were closed.
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