2024 (9) TMI 748 - HC - GST

Violation of principles of natural justice - challenge to assessment order - petitioner did not have a reasonable opportunity to contest the tax demand - HELD THAT - By reply dated 27.11.2023, the petitioner cited the on going tax audit as the reason for requesting for an adjournment. In the subsequent letter dated 01.02.2024, the ill health of the petitioner's father was cited. As contended by learned Government Advocate, the petitioner had sufficient time between September 2023 to February 2024 to submit a reply on merits. The petitioner failed to do so. At the same time, it should be noticed that the petitioner has submitted the health records of his father while seeking further time in February 2024. In these facts and circumstances, the petitioner should be provided an opportunity to contest the tax demand on merits, albeit by putting the petitioner on terms. The matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within three weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the order related to the assessment period 2018-19, granting the petitioner another opportunity to contest the tax demand by remitting 10% of the disputed tax within three weeks. The matter is remanded for reconsideration with specific conditions. The respondent must provide a reasonable opportunity for the petitioner to respond and issue a fresh order within three months. The case is disposed of without costs. (Case Citation: TMI)