2024 (9) TMI 158 - HC - GST

Liability of GST - executing civil contracts in various government departments - petitioner seeks another opportunity to establish that he is not liable - petitioner is ready and willing to remit 10% of the disputed tax demand as a condition for remand - HELD THAT - Solely with a view to provide an opportunity to the petitioner, the impugned order calls for interference, albeit by putting the petitioner on terms. The impugned order dated 30.12.2023 is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to the show cause. Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the order dated 30.12.2023 challenged in the writ petition. The petitioner, engaged in civil contracts, received a notice regarding discrepancies in GST returns. The court remanded the matter for reconsideration with the condition that the petitioner remits 10% of the disputed tax demand and submits a reply to the show cause notice within two weeks. The respondent is directed to provide a reasonable opportunity for the petitioner to be heard and issue a fresh order within two months. Case disposed of without costs. (Case Citation: TMI, W.P. No. 10079 of 2024)