2024 (8) TMI 832 - HC - GST

Input Mismatch (GSTR 3B Vs. GSTR 2A) - RCM not paid for certain transactions - Tax on rebate received - ITC reversal on inward supplies for which payment was not made for a period more than 180 days - Liability for Advance for Land - petitioner was unable to reply to the notice in absence of the documents which were seized by the Central Tax Authorities - HELD THAT - The impugned order in the manner in which it has been passed is liable to be interfered with. Accordingly, the impugned order is quashed and the case is remitted back to the respondent to pass fresh order on merits and in accordance with law, within a period of 9 months from today - Petition disposed off by way of remand.

Summary

The petitioner challenged an order by the respondent confirming demands under various heads related to GST. The petitioner's records were seized by Central Tax Authorities, preventing a response to the notice. The court quashed the impugned order and remitted the case back to the respondent for a fresh order within 9 months. The petitioner is directed to retrieve documents and file a reply within 3 months. The writ petition was disposed of with no costs.