2024 (8) TMI 833 - HC - GST

Challenge to impugned order passed by the 1st respondent for the assessment year 2018-19 - contention of the petitioner is that the impugned order has been passed without issuance of the notices - violation of principles of natural justice - HELD THAT - The petitioner may have a case on merits as the dispute pertains to difference of turn over reported in GSTR-7 and GSTR-3B. Considering the same, partial relief granted to the petitioner by setting aside the impugned order and remitting the case to the 1st respondent to pass fresh order on merits. The impugned order, dated 12.02.2024 passed for the assessment year 2018-19 which stands quashed hereby, shall be treated as addendum to the show cause notices in DRC-01A, dated 26.10.2023 and DRC-01, dated 15.11.2023. The petitioner shall file a consolidated reply within a period of thirty (30) days from the date of receipt of copy of this order and also deposit 20% of the disputed tax from electronic cash registered. Petition dispsoed off by way of remand.

Summary

The High Court of Madras set aside the impugned order for the assessment year 2018-19 due to a violation of natural justice principles. The case is remitted to the 1st respondent for a fresh order on merits. The petitioner must file a consolidated reply within 30 days and deposit 20% of the disputed tax.