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2024 (10) TMI 1223 - HC - GSTBreach of principles of natural justice - GST compliances had been entrusted to a consultant and that such consultant did not inform the petitioner about proceedings culminating in the impugned order - mismatch between the petitioner's GSTR 3B returns and the auto populated GSTR 2A - H ELD THAT - On examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice or attend the personal hearing. By taking note of the assertion that the petitioner could not participate in proceedings on account of not being aware of the same, the interest of justice warrants that an opportunity be provided to the petitioner to contest the tax demand on merits. The petitioner stated that a sum of Rs. 4,09,604.87/- was appropriated from the bank account and the bank statement has been placed on record to substantiate such contention. Subject to verification of this appropriation, revenue interest stands secured to that extent. The impugned order dated 12.12.2023 is set aside subject to verification that a sum of Rs. 4,09,604.87/- was appropriated from the petitioner's bank account towards the tax demand under the impugned order. If not, the petitioner shall remit 10% of the disputed tax demand with in two weeks from the date of receipt of a copy of this order - petition disposed off.
The High Court of Madras set aside the order dated 12.12.2023 due to breach of natural justice principles. The petitioner was not informed about the proceedings, leading to a tax demand of Rs. 4,09,604.87 being appropriated from their bank account. The court directed verification of the appropriation and allowed the petitioner to contest the tax demand. If the appropriation is not verified, the petitioner must remit 10% of the disputed tax demand within two weeks. The assessing officer must provide a reasonable opportunity for the petitioner to respond to the show cause notice and issue a fresh order within three months. The bank attachment is raised, and the case is disposed of with no costs.
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