2024 (9) TMI 806 - HC - GST

Challenge to assessment order - denial of reasonable opportunity to the petitioner - reply to SCN of petitioner disregarded - petitioner, engaged in construction material business, purchased a commercial vehicle - HELD THAT - From the copy of the reply on record, it appears that no documents were uploaded while filing such reply. Therefore, the petitioner undoubtedly failed to substantiate the contention that the purchase was in furtherance of business and outside the scope of sub-section (5) of Section 17 of applicable GST enactments. Nonetheless, the relevant invoice has been placed on record now and the petitioner has asserted that the purchase was in furtherance of business because the petitioner is a dealer in construction material. The interest of justice warrants the provision of an opportunity to the petitioner in these facts and circumstances. The impugned order dated 04.08.2023 is set aside on 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. The petitioner is also permitted to submit any additional documents with in the aforesaid period - Petition disposed off.

Summary

The High Court of Madras set aside the order dated 04.08.2023 due to denial of reasonable opportunity to the petitioner. The petitioner, engaged in construction material business, purchased a commercial vehicle. The petitioner's reply to the show cause notice was disregarded. The court directed the petitioner to remit 10% of the disputed tax demand and submit additional documents within two weeks. The respondent must provide a reasonable opportunity to the petitioner and issue a fresh order within three months. The writ petition was disposed of without costs.