2024 (10) TMI 939 - HC - GST

Violation of principles of natural justice - petitioner was unaware of the notices that were posted in the GST common portal - time limitation - HELD THAT - This Court is of the view that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner. Therefore, the impugned quashed and the case is remitted back to the respondent to pass a fresh order, subject to the petitioner depositing 25% of disputed tax to the credit of the respondent from its Electronic Cash Register within 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. The petition is disposed off.

Summary

The High Court of Madras quashed the impugned order for assessment year 2018-19 and remitted the case back to the respondent for a fresh order. The petitioner must deposit 25% of disputed tax within 30 days. The impugned order is treated as an addendum to the show cause notice. The respondent must pass a fresh order within two months after receiving the petitioner's reply and deposit.