9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (7) TMI 985 - HC - GSTBreach of principles of natural justice - service of SCN - Petitioner was unaware of the SCN and the impugned order because the same was not communicated through any other mode other than being uploaded on the portal - discrepancy between the petitioner's GSTR 3B and 1 returns - HELD THAT - On perusal of the impugned order, it is evident that the tax proposal confirmed therein pertains to the discrepancy between the petitioner's GSTR 3B and 1 returns for financial year 2017-2018. Learned counsel for the petitioner points out that additional tax was remitted to the extent of Rs.6,75,073.10 as per the screenshot at page no.41 of the typed set of papers. This aspect warrants verification by the respondent. Nonetheless, since the impugned order was issued without the petitioner being heard, reconsideration on terms is necessary in the interest of justice. The impugned order dated 27.11.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand.
Issues:
Challenge based on breach of principles of natural justice due to lack of communication of show cause notice and impugned order through any mode other than portal. Violation of sub-section (2) of Section 74 of GST enactments regarding timing of impugned order. Excess payment by petitioner as evidenced in portal screenshot. Compliance with principles of natural justice by respondent through issuance of intimation, show cause notice, and personal hearing notice. Discrepancy between petitioner's GSTR 3B and 1 returns for financial year 2017-2018. Need for reconsideration of impugned order due to lack of hearing. Setting aside of impugned order and remand for reconsideration on condition of remitting 10% of disputed tax demand. Permission for petitioner to submit reply to show cause notice within two weeks. Direction for respondent to provide reasonable opportunity for personal hearing and issue fresh order within three months. Analysis: The petitioner challenged an order primarily on the grounds of breach of principles of natural justice, claiming unawareness of a show cause notice and the impugned order due to lack of communication through any means other than being uploaded on a portal. The petitioner contended that the impugned order violated sub-section (2) of Section 74 of relevant GST enactments and highlighted an excess payment made, as evidenced in a portal screenshot. The petitioner expressed readiness to remit 10% of the disputed tax demand for remand. The respondent, represented by learned Additional Government Pleader, argued that principles of natural justice were adhered to through the issuance of an intimation, show cause notice, and a personal hearing notice. The impugned order revealed a tax proposal related to a discrepancy between the petitioner's GSTR 3B and 1 returns for the financial year 2017-2018. The respondent accepted the need for verification regarding the additional tax remitted by the petitioner and acknowledged the necessity for reconsideration of the order due to the absence of a hearing. Consequently, the court set aside the impugned order and remanded the matter for reconsideration, imposing a condition for the petitioner to remit 10% of the disputed tax demand within two weeks. The petitioner was granted permission to submit a reply to the show cause notice within the specified period. The respondent was directed to provide a reasonable opportunity for a personal hearing and issue a fresh order within three months upon receipt of the petitioner's reply. The writ petition was disposed of without costs, and connected miscellaneous petitions were closed.
|
