2024 (9) TMI 880 - HC - GST

Challenge to assessment order - petitioner did not have a reasonable opportunity to contest the tax demand on merits - violation of principles of natural justice - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT - On perusal of the impugned order, as contended by learned counsel for the petitioner, the tax demand pertains to mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The impugned order records that the tax liability was confirmed because the petitioner did not file a reply to the show cause notice or participate in proceedings. In these circumstances, subject to putting the petitioner on terms, it is just and appropriate to provide another opportunity to the petitioner. The impugned order dated 28.08.2023 is set aside subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to with in a period of two weeks from the date of receipt of a copy of this order, and the matter is remanded for reconsideration - Petition disposed off.

Summary

The High Court of Madras set aside the order dated 28.08.2023 due to lack of opportunity for the petitioner to contest the tax demand. The petitioner can remit 10% of the disputed tax demand and submit a detailed reply within two weeks for reconsideration. The respondent must provide a reasonable opportunity, including a personal hearing, and issue a fresh order within two months. Case disposed of with no costs.