2024 (9) TMI 386 - HC - GST

Challenge to assessment order - order assailed on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits - SCN and other communications were uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - principles of natural justice - HELD THAT - On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. It is also clear that such proposal relates solely to the GSTR 3B returns of the petitioner and the amounts specified therein towards RCM. In these facts and circumstances, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits by putting the petitioner on terms. The impugned order dated 25.10.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this 3/6 order. Within the said period, the petitioner is also permitted to submit a reply to the show cause notice. Petition disposed off.

Summary

The petitioner challenged an assessment order due to lack of opportunity to contest the tax demand. The petitioner claims unawareness of proceedings as notices were uploaded on the GST portal. The court sets aside the order on condition that 10% of disputed tax is remitted and allows the petitioner to reply to the show cause notice. The respondent is directed to provide a reasonable opportunity for the petitioner to contest the tax demand and issue a fresh order within three months. Case disposed of with no costs.