2024 (10) TMI 1607 - HC - GST

Violation of principles of natural justice - neither the SCN nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - mismatch between GSTR-2A and GSTR-3B - HELD THAT - The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. Petition disposed off.

Summary

The Writ Petition challenges an order related to the assessment year 2017-2018, where the petitioner was unable to participate in adjudication due to issues with accessing the common portal. The impugned order is set aside, and the petitioner must deposit 25% of disputed tax within two weeks. Objections must be submitted within four weeks, or the impugned order will stand revived. The Writ Petition is disposed of with no costs.