2024 (10) TMI 1441 - HC - GST

Challenge to assessment order - discrepancy between the GSTR-3B return and GSTR-1 return - HELD THAT - On examining the show cause notice it is evident that two tables are set out therein. In the first table the CGST and SGST amounts in GSTR-3B are shown as Rs. 3, 33, 787/- whereas in the second table dealing with the difference between the GSTR-3B return and the auto populated GSTR-2A return the GSTR-3B amounts are specified as Rs. 5, 19, 362/- both for CGST and SGST. The sum of Rs. 5, 19, 362/- tallies with the ITC availed of by the petitioner. Thus the show cause notice is contradictory. In addition it appears that the reply of the petitioner was not considered in the assessment order. The assessing officer did not take into account the reply dated 29.09.2023 and record reasons as to why such reply is not satisfactory. Therefore the impugned assessment order calls for interference - the show cause notice is contradictory. Hence the impugned assessment order is quashed by leaving it open to the respondent to initiate fresh proceedings by issuing a fresh show cause notice. Petition disposed off.

Summary

The High Court of Madras quashed an assessment order in a writ petition due to contradictory show cause notice and failure to consider the petitioner's reply. The court left it open for the respondent to initiate fresh proceedings with a new show cause notice. The assessment order was disposed of with no costs. (Case citation: TMI)