2024 (9) TMI 1211 - HC - GST

Violation of principles of natural justice - petitioner did not have a reasonable opportunity to contest the tax demand on merits - confirmed tax demand pertains to TDS deductions made by Government Departments - HELD THAT - On perusal of the impugned order, it appears that the confirmed tax demand pertains to TDS deductions made by Government Departments. The petitioner submits that all these deductions were reported in subsequent returns. In these circumstances, it is just and necessary to provide an opportunity to the petitioner. The impugned order dated 24.11.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand with in two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a detailed reply to the show cause notice with in the aforesaid period - Petition disposed off.

Summary

The petitioner challenged an order on the grounds of lack of opportunity to contest a tax demand. Court sets aside the order, petitioner to remit 10% of tax demand, allowed to submit detailed reply, and given a personal hearing. Bank attachment raised. Case disposed.