2024 (10) TMI 548 - HC - GST

Challenge to impugned proceedings of the respondent - scope of SCN crossed - impugned order made without taking into account the submissions made during the course of investigation and the payments made already - gross non-application of mind to the material facts on record - violation of principles of natural justice - HELD THAT - The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. The tax already paid by the petitioner in addition to the tax what is disclosed in the assessment order shall be adjusted towards the deposit of 25% of the disputed tax. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. Petition disposed off.

Summary

The High Court of Madras set aside the impugned order of assessment for the Assessment year 2017-2018, directing the petitioner to deposit 25% of the disputed tax within two weeks. The petitioner can submit objections within four weeks, and if not complied with, the impugned order of assessment will stand revived. The writ petition was disposed of with no costs.