2024 (10) TMI 1507 - HC - GST

Challenge to assessment order - petitioner asserts that he was unaware of these notices and the impugned assessment orders since they were uploaded on the portal without being served on the petitioner through any other mode - violation of principles of natural justice - petitioner agrees that the petitioner would remit 10% of the disputed tax demand as a condition for remand - HELD THAT - The documents on record indicate that the assessment orders were preceded by an intimation and a show cause notice. The assessment orders also disclose that three opportunities were provided to the petitioner for a personal hearing in December 2023. As a registered person under applicable GST enactments, the petitioner is under an obligation to monitor the portal continually. Therefore, the explanation of the petitioner for non participation in proceedings is not convincing. However, the fact remains that the petitioner did not participate in proceedings and therefore could not place its objections on record with regard to the tax demand. Solely for the purpose of providing an opportunity to the petitioner, the impugned assessment orders are interfered with albeit by putting the petitioner on terms. The impugned assessment orders are quashed subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each assessment period with in a maximum period of three weeks from the date of receipt of a copy of this order - Petition disposed off.

Summary

The petitioner challenged assessment orders for two periods, claiming lack of notice. The government advocate argued multiple opportunities were given for a hearing. The petitioner agreed to remit 10% of the tax demand. The court quashed the orders with the condition of remittance and a reply deadline. Fresh assessment orders to be issued within two months. Cases disposed of with no costs.