2024 (9) TMI 901 - HC - GST

Violation of principles of natural justice - petitioner did not have reasonable opportunity to contest the tax demand - attachment of bank account of the petitioner - HELD THAT - On perusal of orders impugned herein, it is evident that such orders were issued without hearing the petitioner on the merits of the tax proposals. In these circumstances, especially by taking note of the fact that the petitioner's bank accounts were attached, it is just and appropriate to provide an opportunity to the petitioner by putting the petitioner on terms. The orders impugned in these writ petitions are set aside subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each order within three weeks from the date of receipt of a copy of this order - petition disposed off.

Summary

The High Court of Madras set aside orders challenged in three writ petitions due to lack of opportunity for the petitioner to contest tax demand. Petitioner, a civil works contractor, agrees to remit 10% of disputed tax demand for each order. Fresh orders to be issued within three months after petitioner's reply. Bank attachment raised. Case disposed of with no costs.