2024 (12) TMI 722 - HC - GST

Violation of principles of natural justice - neither the show cause notices nor the impugned order of assessment have been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - Availment of Input tax credit in respect of alleged supplies from bill traders on the strength of bogus invoices without actual involvement of goods - HELD THAT - Taking into account the peculiar facts of the case, wherein, the petitioner has already remitted the entire disputed taxes, this Court is of the view that the petitioner may be granted one final opportunity to put forth his objections, which was not objected to by the learned Special Government Pleader for the respondent. The impugned order, dated 08.04.2024 is set aside. The impugned order shall be treated as a show cause notice and the petitioner shall filed their objections within a period of two (2) weeks from the date of receipt of a copy of this order - Petition disposed off.

Summary

The High Court set aside the impugned order dated 08.04.2024 in a writ petition challenging the petitioner's input tax credit. The petitioner, engaged in selling refurbished laptops, wrongly availed credit on bogus invoices. The Court granted the petitioner an opportunity to explain the discrepancy and file objections within two weeks. The impugned order was treated as a show cause notice, and bank attachments for penalty and interest were lifted. The writ petition was disposed of with no costs.