2024 (9) TMI 499 - HC - GST

Challenge to order and summary order - alleged discrepancies between GSTR-1 and GST R-B, and the alleged excess availment of Input Tax Credit (ITC) - HELD THAT - The petitioner would fairly submit that the petitioner is now ready and willing to pay 10% of the disputed tax in the event of providing an opportunity to them to file their reply/objections along with the required documents to substantiate their claim, for which, the learned Special Government Pleader (Taxes) has no serious objection. The orders impugned herein are set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay a 10% of the disputed tax to the respondent within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugned order will take effect from the date of payment of the said amount - Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the respondent's order dated 15.11.2023 and remanded the matter for fresh consideration. The petitioner must pay 10% of the disputed tax within four weeks. The petitioner can file a reply within two weeks, and the respondent will issue a notice for a personal hearing before passing appropriate orders. The writ petition is disposed of with no costs.