2024 (9) TMI 890 - HC - GST

Challenge to assessment order - petitioner did not have a reasonable opportunity to contest the tax demand on merits - difference between the petitioner's GSTR 1 statement and GSTR 3B returns - HELD THAT - On perusal of the impugned order, it is evident that the confirmed tax proposal pertains to the difference between the petitioner's GSTR 1 statement and GSTR 3B returns. The petitioner has placed on record the GSTR 1 statement for the month of April in assessment period 2018-19 and the GSTR 9C reconciled statement - Prima facie it appears that the petitioner has paid the unreconciled amount in April 2018. However, no definitive conclusions can be drawn in these proceedings and the matter would have to be examined by the respondent. Nonetheless, in these circumstances, it is just and appropriate that the petitioner be provided an opportunity, albeit by putting the petitioner on terms. The petitioner agrees to remit 10% of the disputed tax demand as a condition for remand. The impugned order dated 19.10.2023 is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within two 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 assessment order dated 19.10.2023 and remanded the matter for reconsideration. The petitioner must remit 10% of the disputed tax demand within two weeks and submit a reply to the show cause notice with relevant documents. The respondent must provide a reasonable opportunity for the petitioner, including a personal hearing, and issue a fresh assessment order within two months. Case W.P.No.10144 of 2024 is disposed of with no costs.