2024 (9) TMI 1154 - HC - GST

Violation of principles of natural justice - petitioner did not have a reasonable opportunity to contest the tax demand - petitioner asserts that she was unaware of proceedings initiated by issuing notice in Form GST ASMT 10 and show cause notice in Form GST DRC-01 - challenge to assessment order - HELD THAT - The admitted position is that the petitioner was not heard before the impugned order was issued. It is also clear that this situation was a consequence of the petitioner's failure to respond to the notice in Form ASMT 10 and the show cause notice. The petitioner submits that the petitioner is willing to remit 10% of the disputed tax demand as a condition for remand. The petitioner was not heard before the impugned order was issued, the order calls for interference by putting the petitioner on terms - the impugned order dated 28.08.2023 is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to with in a period of 15 days from the date of receipt of a copy of this order - Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the impugned order dated 28.08.2023 due to the petitioner not being heard before its issuance. The matter is remanded for reconsideration with the condition that the petitioner remits 10% of the disputed tax demand within 15 days. The petitioner can reply to the show cause notice within the same period. The 1st respondent must provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within two months. The bank attachment is raised, and any appropriated amounts will be retained pending the remanded proceedings. The writ petition is disposed of with no costs.