2024 (11) TMI 1402 - HC - GST

Challenge to order passed by the respondent on the premise that the same was made in violation of principles of natural justice - HELD THAT - The impugned order dated 10.04.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four 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 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. The Writ Petition stands disposed of.

Summary

The writ petition challenges an order for tax discrepancy, citing violation of natural justice. Petitioner to deposit 10% disputed tax within four weeks, submit objections with supporting documents. Failure to comply will result in restoration of the assessment order. No costs awarded.