2024 (8) TMI 1036 - HC - GST

Short fall of the tax paid along with interest and penalty - respondent has failed to appreciate the Reconciliation Statement filed under GSTR -9C and payment of tax/ ITC credit utilized for it - violation of principles of natural justice - HELD THAT - Considering the fact that all the notices were uploaded in the portal under the Additional Notices Column and therefore, the petitioner had no occasion to view the said column and the impugned order was passed without affording an opportunity to the petitioner to establish his case before the authorities concerned, which is violation of principles of natural justice, this Court is inclined to set aside the impugned Assessment Order and accordingly, the same is set aside on condition that the petitioner shall deposit a sum of Rs. 1,50,00,000/- within a period of four (4) weeks from the date of receipt of a copy of this order. Upon receipt of the said deposit, the authorities concerned is directed to pass orders with regard to lifting of the attachment order issued against the supplier of the petitioner. Thereafter, the petitioner is directed to file a reply within a period of two (2) weeks. Petition is disposed off.

Summary

The High Court of Madras set aside the impugned Assessment Order dated 06.04.2024 for GSTIN No.33AAACZ4106B1ZZ/2018-2019 due to violation of natural justice principles. The petitioner must deposit Rs. 1,50,00,000 within four weeks. Upon deposit, the attachment order against the petitioner's supplier will be lifted, and further proceedings will take place after a reply and personal hearing. No costs are awarded.