2024 (10) TMI 603 - HC - GST

Principles of natural justice - non-service of SCN - seeking that an opportunity should be given to the petitioner to defend themselves along with all the relevant documents - HELD THAT - In the instant case, it is seen that notice was issued by the respondent but however, the petitioner did not receive the same. On going through the impugned order, it is seen that a total tax liability of Rs. 7,31,116/- , including interest and penalty, Rs. 8,04,226/- has been imposed against the petitioner. The petitioner has come up with a clear case that there are sufficient materials/documents to substantiate the defense of the petitioner to the effect that there was no mismatch between GSTR2A and GSTR3B. This Court had an occasion to deal with a similar issue in SRI GANESA ENGINEERING ENTERPRISES, VERSUS THE DEPUTY STATE TAX OFFICER, (FORMERLY KNOWN AS DEPUTY COMMERCIAL TAX OFFICER) , CHENNAI 2024 (10) TMI 125 - MADRAS HIGH COURT . This Court wanted to afford an opportunity to the petitioner therein by putting the petitioner on terms. In order to maintain consistency, a similar order can be passed in this Writ Petition also. The impugned order passed by the respondent in Reference Number in GSTIN 33AAEPE7427R1ZE/2017-18 dated 29.12.2023, is hereby set aside. The matter is remanded back to the file of the respondent for fresh consideration on condition that the petitioner will pay 10% of the disputed tax amount to the respondent within a period of four weeks from today - Petition allowed by way of remand.

Summary

The High Court of Madras set aside the impugned order of the respondent regarding GST tax liability, remanding the matter back for fresh consideration. The petitioner must pay 10% of the disputed tax amount within four weeks for the order to be stayed. Compliance allows the petitioner to submit relevant documents within two weeks, followed by a final decision within three months. The writ petition was allowed with these directions, with no costs.