9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (9) TMI 494 - HC - GSTChallenge to original assessment order and the rejection of the rectification - non-service of order - petitioner was unaware of proceedings because the show cause notice and the order were uploaded in the View Additional Notices are orders tab on the GST portal and not communicated to the petitioner through any other mode - mismatch between the GSTR-3B return and the auto-populated GSTR-2A - HELD THAT - On perusal of the impugned order, it is evident that the tax proposal pertains to a mismatch between the GSTR-3B return and the auto-populated GSTR-2A. The petitioner also placed on record the annual return in Form GSTR-9 and reconciliation statement in Form GSTR-9C. The documents on record disclose that the entire liability towards tax, interest and penalty was appropriated from the petitioner's bank account. In these circumstances, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits. The impugned order dated 26.12.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice within two weeks from the date of receipt of a copy of this order. Upon receipt thereof, the respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and there after issue a fresh assessment order within three months from the date of receipt of the petitioner's reply. Petition disposed off by way of remand.
The petitioner challenged the original assessment order and the rejection of the rectification petition due to lack of communication. The court set aside the order and remanded the matter for reconsideration, allowing the petitioner to contest the tax demand on merits. The respondent must provide a reasonable opportunity for a fresh assessment order within three months. The amount appropriated from the petitioner's bank account will abide by the outcome of the proceedings. The writ petition is disposed of with no costs.
|
