2024 (10) TMI 200 - HC - GST

Levy of interest on a petitioner for belatedly filing returns under the Tamil Nadu Goods and Service Tax Act, 2017 - main ground that was urged by the learned counsel for the petitioner is that they did not participate in the adjudication proceedings because all the notices were only uploaded in the GST portal - HELD THAT - In the instant case, it is seen that notice was issued by the respondent. However, the petitioner did not receive the same. On going through the impugned order, it is seen that a total liability of Rs. 6,24,779/- towards interest has been imposed against the petitioner for filing the returns belatedly. The petitioner has come up with a clear case that without affording sufficient opportunity, the impugned order came to be passed. The impugned order passed by the respondent in Reference No.ZD331123185891E dated 29.11.2023 is hereby set aside. The matter is remanded back to the respondent for a fresh consideration on condition that the petitioner shall pay 10% of the total demand to the respondent within a period of four weeks from today - Petition allowed by way of remand.

Summary

The High Court of Madras set aside the respondent's order dated 29.11.2023 imposing interest on a petitioner for belatedly filing returns under the Tamil Nadu Goods and Service Tax Act, 2017. The matter is remanded back to the respondent for fresh consideration with conditions. The petitioner must pay 10% of the total demand within four weeks and comply with further instructions for a fair review process. The writ petition is allowed with no costs.