2024 (10) TMI 1233 - HC - GST

Violation of principles of natural justice - it is submitted that the impugned order is vitiated by non-consideration of material documents filed by the petitioner - HELD THAT - The reply dated 24.01.2024 from the petitioner clearly indicates that six volumes of documents containing several material documents such as purchase orders, tax invoices, e-way bills, weighment slips, bank statements, etc. were submitted by the petitioner. Although the impugned order contains a discussion on the e-way bills, there is no discussion on the other documents submitted by the petitioner. No reason is contained in the impugned order for rejecting such documents or for concluding that such documents were fabricated. Therefore, the matter requires reconsideration. In order to protect revenue interest to an extent, it is necessary to put the petitioner on terms. On instructions, learned counsel for the petitioner agrees that the petitioner would remit 5% of the disputed tax demand, as a condition for remand. The impugned order dated 02.04.2024 is set aside on condition that the petitioner remits 5% of the disputed tax demand as agreed to with in two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit an additional reply within the said period - Petition disposed off.

Summary

The High Court of Madras set aside the order dated 02.04.2024 in a writ petition, directing the petitioner to remit 5% of the disputed tax demand within two weeks. The petitioner can submit an additional reply within the same period. The respondent must provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within three months. The 5% pre-deposit made by the petitioner shall abide by the outcome of the remanded proceedings. Case disposed with no costs.