2024 (9) TMI 388 - HC - GST

Breach of principles of natural justice - Service of SCN - impugned order and communications preceding such order were uploaded in the View Additional Notices and Orders tab on the GST portal - HELD THAT - On examining the impugned assessment order it is recorded therein that no reply was received and that each defect dealt with therein is confirmed on that account. In these circumstances the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits 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 as agreed to within a period of 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 impugned assessment order due to breach of natural justice. The matter is remanded for reconsideration with the condition that the petitioner remits 10% of the disputed tax demand. The petitioner can submit a reply to the show cause notice within two weeks. The respondent must provide a reasonable opportunity for the petitioner, including a personal hearing, and issue a fresh assessment order within three months. The writ petition is disposed of without costs.