2024 (9) TMI 682 - HC - GST

Violation of principles of natural justice - impugned order passed without considering the request for adjournment - petitioner was unaware of the impugned order having been passed and the same was uploaded in the GSTIN portal - rejection of claim of Input Tax Credit on the premise that GSTR-2A does not reflect the same - mismatch between GSTR-2A and GSTR-3B - HELD THAT - The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections along with supporting documents/material, within a period of four (4) weeks from the date of receipt of a copy of this order. The Writ Petition stands disposed of.

Summary

The High Court of Madras set aside the impugned order and directed the petitioner to deposit 25% of the disputed tax within two weeks. The petitioner can submit objections within four weeks, and if not done, the impugned order will stand revived. The judgment was in favor of the petitioner, and there were no costs awarded.