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2024 (11) TMI 454 - HC - GST


Issues:
Assails assessment orders on the ground of breach of principles of natural justice.

Analysis:
The petitioner challenged assessment orders for distinct periods citing a breach of natural justice principles. The petitioner claimed unfamiliarity with GST compliances, stating they were managed by a consultant. It was argued that the petitioner was unaware of the assessment proceedings until bank accounts were frozen due to uploaded notices on the GST portal. The petitioner sought to present evidence to support genuine Input Tax Credit (ITC) availment and requested an opportunity to do so before the assessing officer.

Analysis:
The Government Advocate contended that the petitioner and another party were related, pointing out discrepancies in the petitioner's claims. It was highlighted that the petitioner had accessed the GST portal and replied to a notice previously, indicating awareness of proceedings. The advocate suggested imposing conditions to protect revenue interests if the petitioner was granted another opportunity.

Analysis:
The assessment order revealed that notices were issued regarding return discrepancies, followed by intimation and show cause notice. Multiple personal hearing notices were sent, with acknowledgment of receipt by the petitioner. Despite the petitioner's delay in challenging the assessment, the orders were issued without hearing the petitioner. The court intervened to allow the petitioner to contest the tax demands, remanding the matters with a condition to remit 12.5% of disputed tax demand for each assessment order.

Analysis:
As a result, the impugned assessment orders were quashed, and the matters were remanded for reconsideration with the condition of remittance within a specified timeframe. The petitioner was granted the opportunity to respond to the show cause notice, and the assessing officer was directed to issue fresh assessment orders within a set period after receiving the petitioner's reply. The court also addressed the bank attachments, lifting them pending compliance with the specified conditions.

Analysis:
The judgment disposed of the cases on the outlined terms without costs, closing related motions.

 

 

 

 

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