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2024 (6) TMI 890 - HC - GSTViolation of principles of natural justice - non-service of SCN - impugned order were uploaded on the view additional notices and order tab of the GST portal and not communicated to the petitioner through any other mode - mismatches between GSTR 3B of the petitioner and the auto populated GSTR 2A - HELD THAT - On perusal of the impugned order, it is evident that the tax proposal pertains to mismatches between GSTR 3B of the petitioner and the auto populated GSTR 2A. Such tax proposals were confirmed because the petitioner failed to attend the personal hearing. Upon considering the facts and circumstances, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits, albeit by putting the petitioner on terms. The impugned order dated 03.11.2023 is set aside, subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order - Petition disposed off.
Issues involved: Breach of principles of natural justice in tax demand assessment.
Summary: The judgment dealt with a case where an order in original dated 03.11.2023 was challenged primarily on the ground of breach of principles of natural justice. The petitioner contended that the show cause notice and impugned order were only uploaded on the GST portal and not communicated through any other mode, depriving the petitioner of a reasonable opportunity. The petitioner sought to establish the eligibility of the Input Tax Credit (ITC) claimed and agreed to remit 10% of the disputed tax demand as a condition for remand. The learned Government Advocate for the respondent pointed out that a show cause notice was issued on 21.09.2023, and a personal hearing was offered to the petitioner in October 2023. The impugned order highlighted mismatches between the petitioner's GSTR 3B and auto-populated GSTR 2A, leading to confirmed tax proposals due to the petitioner's failure to attend the personal hearing. The court, in the interest of justice, set aside the impugned order subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks and submits a reply to the show cause notice within the same period. Upon receipt of the remittance and the petitioner's reply, the respondent was directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh assessment order within three months. The writ petition was disposed of with no costs, and related motions were closed accordingly.
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