2025 (2) TMI 407 - HC - GST

Challenge to assessment orders - mismatches between various GST returns - late filings - and non-generation of E-way bills - the petitioner is ready and willing to pay 25% of the disputed tax - seeking grant of one final opportunity before the adjudicating authority to put forth their objections to the proposal - HELD THAT - The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent within a period of four weeks from the date of receipt of a copy of this order. The impugned order dated 22.08.2024 is set aside - Petition disposed off.

Summary

The present writ petition challenges an order dated 22.08.2024 related to the assessment year 2019-20 under the Goods and Services Tax Act, 2017. The petitioner faced discrepancies in their filings, including mismatches between various GST returns, late filings, and non-generation of E-way bills. The petitioner did not respond to notices issued regarding these discrepancies. The impugned order of assessment was not physically served on the petitioner but uploaded on the GST Portal, leading to the petitioner's lack of awareness and inability to participate in the adjudication proceedings.The petitioner cited a recent judgment where a similar matter was remanded back to the authority upon payment of 25% of the disputed taxes. The petitioner expressed readiness to pay the 25% disputed tax and requested an opportunity to explain the alleged discrepancies before the adjudicating authority. Recovery proceedings had been initiated, including the attachment of bank accounts, which the petitioner sought to be lifted.The Court disposed of the writ petition with the following terms:- Setting aside the impugned order dated 22.08.2024.- Directing the petitioner to deposit 25% of the disputed taxes within four weeks.- Allowing for the reduction/adjustment of any recovered or paid amounts from the 25% to be deposited.- Requiring the petitioner to pay any remaining sum within three weeks of intimation.- Mandating completion of the verification and payment process within four weeks.- Stating that failure to comply with the payment condition would result in the restoration of the impugned order.- Ordering the lifting/withdrawal of any bank account attachments upon compliance with the payment condition.- Treating the impugned order as a show cause notice upon compliance with the payment condition, with the petitioner given four weeks to submit objections and supporting documents.- Stating that non-compliance with the payment or objection filing deadlines would result in the restoration of the impugned order.- Decreeing no order as to costs and closing connected miscellaneous petitions.