2024 (10) TMI 1009 - HC - GST

Challenge to assessment order - failure to notice the notices that preceded the impugned order - initiation of recovery proceedings - HELD THAT - The interest of the petitioner and the revenue can be balanced, subject to the petitioner depositing 10% of the disputed tax from its Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. The petitioner shall file a composite reply with the respondent with in a period of 30 days from the date of receipt of a copy of this order together with the said deposit. Petition disposed off.

Summary

The petitioner, a senior citizen and GST dealer, challenged an assessment order for the year 2017-18 due to health issues. The court allowed the petitioner to deposit 10% of disputed tax and file a reply within 30 days. The impugned order was quashed, and a fresh order was directed to be passed within two months.