2024 (10) TMI 955 - HC - GST

Demand to pay 10% of the disputed tax amount within four weeks - petitioner was not aware of the notices - no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order - violation of principles of natural justice - HELD THAT - In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 23.03.2024 passed by the respondent. The impugned order dated 23.03.2024 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent with in a period of four weeks from today (02.09.2024) and the setting aside of the impugned order will take effect from the date of payment of the said amount - Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the impugned order dated 23.03.2024 and remanded the matter to the respondent for fresh consideration. The petitioner must pay 10% of the disputed tax amount within four weeks. The petitioner must file their reply within three weeks. The respondent will issue a notice for a personal hearing and pass appropriate orders. The writ petition is disposed of with no costs.