2024 (10) TMI 938 - HC - GST

Violation of principles of natural justice - petitioner was unaware of the notice in DRC 01 that preceded the impugned order - time limitation of appellate remedy - HELD THAT - This Court is of the view that the petitioner may have a case on merits and therefore, discretion is partly exercised in favour of the petitioner and quashed the impugned order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from his Electronic Cash Register with in a period of 30 days from the date of receipt of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order. Petition disposed off.

Summary

The High Court of Madras quashed the impugned order for the assessment year 2017-18 in a GST case, citing lack of awareness by the petitioner of the preceding notices. The court directed the petitioner to deposit 25% of disputed tax within 30 days and ordered a fresh assessment within two months.