2024 (11) TMI 1399 - HC - GST

Violation of principles of natural justice - impugned order came to be passed, without affording an opportunity of personal hearing to the petitioner - HELD THAT - In the present case, the only issue raised by the petitioner is that before issuing the impugned order, no opportunity of personal hearing was provided to the petitioner, but the first respondent passed the impugned order after affording an opportunity of personal hearing to the petitioner. However, considering the submission made by the learned counsel for the petitioner that, the petitioner is willing to deposit 10% of the disputed tax amount, this Court is inclined to set aside the impugned order dated 31.05.2024. The impugned order dated 31.05.2024 is set aside and the matter remanded back to the respondents on condition that the petitioner shall deposit 10% of the disputed tax demand of the impugned assessment year, within a period of four (4) weeks from the date of receipt of a copy of this order and thereafter, the petitioner is directed to file a reply within a period of two (2) weeks. Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the impugned order dated 31.05.2024 under Section 74 of the CGST/TNGST Act, 2017 for the financial year 2018-19, remanding the matter back to the respondents. The petitioner must deposit 10% of the disputed tax amount within four weeks and file a reply within two weeks. Personal hearing to be scheduled thereafter. The Writ Petition is disposed of with no costs.