2024 (8) TMI 1128 - HC - GST

Violation of principles of natural justice - petitioner was not provided a reasonable opportunity to contest the tax demand on merits - HELD THAT - On perusal of the petitioner's reply, it is evident that the only documents enclosed with such reply are the GSTR 9, GSTR 9C and income tax documents. As contended by learned Additional Government Pleader, it was incumbent on the petitioner to provide all relevant documents to establish that the services fall within the scope of Section 9(3) of applicable GST enactments read with Notification No.13/2017 - Central Tax (Rate) dated 28.06.2017. Nonetheless, in the reply, the petitioner has asserted categorically that the services provided by him fall within the scope of the above provision and notification - it is just and necessary to provide an opportunity to the petitioner by putting the petitioner on terms. The impugned order dated 18.12.2023 is set aside subject to the petitioner remitting 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order - petition disposed off.

Summary

The High Court of Madras set aside the order dated 18.12.2023 in a writ petition due to lack of opportunity for the petitioner to contest the tax demand on merits. The petitioner, engaged in goods transport services, falls under the reverse charge mechanism. The petitioner must remit 10% of the disputed tax demand within two weeks and provide additional documents for a fresh order within three months. Case disposed with no costs.