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2024 (6) TMI 1245 - HC - GSTViolation of principles of natural justice - failure to notice that the notices that were issued prior to the impugned order - HELD THAT - This Court is inclined to dispose of this Writ Petition by setting aside the impugned order dated 22.12.2023 by giving liberty to the petitioner to file a reply to the show cause notice in DRC 01 dated 27.09.2023 that preceded the impugned order dated 22.12.2023 in DRC 07, subject to the petitioner depositing 10% of the disputed tax from the Electronic Cash Register of the petitioner within a period of 30 days from the date of receipt of a copy of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice in DRC 01 dated 27.09.2023. Subject to such compliance by the petitioner, the respondent is directed to pass fresh orders on merits and in accordance with law as expeditiously as possible preferably within a period of three months thereafter. Petition disposed off.
Issues:
Challenge to impugned order on tax liability, interest, and penalty. Analysis: In this case, the petitioner challenged an order passed by the respondent confirming a sum of Rs. 3,00,626 against the petitioner for tax liability, interest, and penalty. The tax liability component alone amounted to Rs. 1,37,914. The petitioner, described as a small-time operator, claimed to have missed notices and failed to participate in the proceedings due to lack of awareness. The petitioner sought an opportunity to respond to the show cause notice and was willing to deposit 10% of the disputed tax. The respondent argued that the petition lacked merit, emphasizing the petitioner's failure to engage in the proceedings. The Court, after hearing arguments from both sides, decided to set aside the impugned order dated 22.12.2023. The petitioner was granted the liberty to file a reply to the show cause notice dated 27.09.2023, provided they deposited 10% of the disputed tax within 30 days. The quashed order was to be considered an addendum to the show cause notice. Upon compliance by the petitioner, the respondent was directed to issue fresh orders promptly, preferably within three months. The Court disposed of the Writ Petition with the mentioned directions, without imposing any costs, and closed the connected miscellaneous petition.
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