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2024 (5) TMI 175 - MADRAS HIGH COURTBreach of principles of natural justice - Petition was unaware of proceedings culminating in the impugned assessment order on account of the fact that GST compliances had been entrusted to a consultant, who had not informed the petitioner of such proceeding - discrepancy between the petitioner's GSTR-3B and auto-populated GSTR-2A - HELD THAT:- On perusal of the impugned order, it is evident that such order relates to the discrepancy between the GSTR 3B and GSTR – 2A returns. The petitioner has placed on record several documents to establish that the petitioner was entitled to avail of ITC. Since the petitioner was not heard before the impugned order was issued, principles of natural justice warrant interference so as to provide an opportunity to the petitioner. It should be noticed that the petitioner remitted 10% of the disputed tax demand, before filing this writ petition. Therefore, the impugned order dated 03.03.2023 is set aside and the matter is remanded for reconsideration. The petitioner is also permitted to file a reply to the show cause notice within 15 days from the date of receipt of a copy of this order - Petition disposed off.
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