2024 (8) TMI 1037 - HC - GST

Violation of principles of natural justice - respondent ignored the clarifications and GSTR 9 reconciliation along with audited balance sheet and confirmed the show cause notice allegations through the impugned order stating that the documents are incomplete - discrepancies with respect to GSTR 1 and GSTR 3B filed by the petitioner - HELD THAT - In the present case, the show cause notice was issued to the petitioner on 28.12.2023, for which, the petitioner has also filed his reply dated 11.03.2024. In the reply, final reconciliation and reconciliation of E-Way bill Turnover with GSTR-1 along with seven supporting documents were filed, but, the same were not considered by the respondent and the respondent has mechanically passed the impugned order without application of mind. Hence, this Court is inclined to set aside the order passed by the respondent dated 30.04.2024 and accordingly, the same is set aside. While setting aside the impugned order, this Court remits the matter back to the respondent to consider the reply taking into consideration all the final reconciliation and reconciliation of E-Way bill Turnover with GSTR-1 along with seven documents enclosed therewith and afford them an opportunity of personal hearing and thereafter, pass a detailed speaking order. Petition disposed off by way of remand.

Summary

The petitioner filed a Writ Petition seeking to quash an order from the respondent regarding tax discrepancies. The court set aside the respondent's order and remitted the matter back for reconsideration, directing a detailed speaking order to be passed after considering all relevant documents and providing a personal hearing. The Writ Petition was disposed of with no costs.