2024 (8) TMI 1256 - HC - GST

Violation of principles of natural justice - notices that preceded the impugned order were posted in the GST common portal and therefore, the petitioner could not respond to the notices in time - discrepancies between the amount of the credit reflected in Form GSTR 2A, which is auto populated Input Tax Credit and the Returns filed by the petitioner in Form GSTR 3B - HELD THAT - The Court is of the view that the petitioner may have a case on merits and therefore, the discretion is exercised partly in favour of the petitioner by setting aside the impugned order and remitting the case back to the respondent to pass fresh orders on merits and in accordance with law, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within a period of 30 days from the date of receipt of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order. Petition disposed off.

Summary

The petitioner challenged an order for the assessment year 2017-18 related to GSTIN: 33ACQFS5401F1Z8. The court set aside the impugned order and remitted the case back to the respondent for fresh orders, with the petitioner required to deposit 25% of disputed tax within 30 days. The impugned order was quashed and treated as an addendum to the show cause notice. The petitioner must respond with documentary evidence within 30 days of receiving the order.