2025 (3) TMI 163 - HC - GST

TaxmannViolation of principles of natural justice - petitioners could not file reply to the notice issued by the respondent-Authority as the same was not reflected on the GST Portal in the Notice section but it was uploaded under the Additional Notices/Orders tab on the Portal - attachment of bank account of the petitioners - HELD THAT - Issue Notice for final disposal returnable on 16th January 2025.

Summary

The Gujarat High Court, with Justice Bhargav D. Karia and Justice D.N. Ray presiding, heard arguments from advocates representing the petitioners and respondents. The petitioners raised concerns about not receiving a notice on the GST Portal, leading to a delay in responding to an Order-in-Original. The issue pertained to reconciling Form GSTR-2A and GSTR-3B. The petitioners expressed readiness to cooperate and provide the necessary reconciliation. The Court scheduled a final disposal for January 16, 2025, allowing service via email. Additionally, the Court granted interim relief, prohibiting coercive actions by the respondents pending the petition's resolution.