2024 (12) TMI 1438 - HC - GST

Challenge to impugned order relating to the assessment year 2019-20 on the premise that there is violation of principles of natural justice - alleged mismatch between GSTR-2A and GSTR-3B and GSTR-2B and GSTR3B - HELD THAT - The impugned order dated 11.07.2023 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four (4) 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. Petition disposed off.

Summary

The High Court of Madras, presided by Justice Mohammed Shaffiq, addressed a writ petition challenging an assessment order dated 11.07.2023 for the assessment year 2019-20. The petitioner, a registered dealer under the Goods and Services Act, 2017, faced discrepancies between GSTR-3B and GSTR-2A/2B. Despite notices issued via the GST Portal, the petitioner failed to respond or attend hearings, leading to the impugned order.

The petitioner argued a violation of natural justice, claiming non-receipt of notices and inability to access the portal. The petitioner sought reliance on a precedent case and expressed willingness to pay 25% of the disputed tax for another opportunity to address the discrepancies. The respondent's counsel did not object to this request.

The court set aside the impugned order, allowing the petitioner to deposit 25% of the disputed tax within four weeks. The order will serve as a show cause notice, and the petitioner must submit objections within four weeks. The respondent is to consider these objections and provide a hearing. Failure to comply will restore the original assessment order. The writ petition was disposed of without costs, closing related miscellaneous petitions.