2024 (10) TMI 1510 - HC - GST

Challenge to order and recovery notice related to discrepancies in GST returns - petitioner asserts that he was unaware of the notices and the impugned order until receipt of information from the Indian Overseas Bank with regard to the attachment of his bank account - Violation of principles of natural justice - HELD THAT - The petitioner has asserted that he is 74 years old and was unwell from September, 2023 onwards. He has also placed on record medical certificates relating to his ill health and that of his daughter. The impugned order discloses that the petitioner was not heard before such order was issued. The petitioner is not entirely blameless because the petitioner was under an obligation to monitor the GST portal continually. In these circumstances, albeit by putting the petitioner on terms, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand. The impugned order is quashed and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand with in a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to show cause notice dated 12.07.2023 with in the aforesaid period - Petition disposed off by way of remand.

Summary

The petitioner challenged an order and recovery notice related to discrepancies in GST returns. The petitioner, a senior citizen, was bedridden and unaware of the notices. Medical certificates supported his ill health claim. The High Court quashed the order, remanding it for reconsideration with a 10% tax remittance condition and a personal hearing opportunity. Bank attachments were lifted.