2024 (8) TMI 1258 - HC - GST

Assessment under Section 74 of the TNGST Act, 2017 on the premise that there is mismatch between GSTR-1 and GSTR-3B - HELD THAT - Taking into account the fact that the entire taxes and penalty has been remitted and the petitioner has been unable to put-forth his objection, this Court is of the view that the petitioner may be granted one final opportunity, which was consented to by the learned counsel for the respondent. In the circumstances, the impugned order passed by the respondent dated 05.06.2023 is set aside and the petitioner is directed to appear before the respondent on 30.08.2024 along with objections and other relevant documents. The petition is allowed.

Summary

The High Court of Madras set aside the impugned assessment order under Section 74 of the TNGST Act, 2017 due to lack of opportunity for the petitioner to explain the discrepancies between GSTR-1 and GSTR-3B. The petitioner is granted one final opportunity to appear before the respondent with objections and relevant documents by 30.08.2024 for a fresh assessment. The writ petition is allowed with no costs.