2024 (10) TMI 1382 - HC - GST

Excess refund - petitioner asserts that he was unaware of proceedings culminating in the impugned order - violation pf principles of natural justice - HELD THAT - On perusal of orders impugned herein, it is clear that the petitioner did not participate in proceedings. Such non participation was a consequence of not monitoring the GST portal and responding to notices. In these circumstances, it is just and appropriate to provide an opportunity to the petitioner, albeit by putting the petitioner on terms. Therefore, solely with a view to provide an opportunity to the petitioner, the orders impugned herein are set aside and these matters are remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each relevant month with in two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a reply to the respective show cause notice with in the aforesaid period. Petition disposed off.

Summary

The High Court of Madras set aside assessment orders related to excess refund, remanding the matters for reconsideration. The petitioner must remit 10% of disputed tax demand for each relevant month within two weeks. The petitioner can submit a reply to show cause notices within the same period. The respondent must provide a reasonable opportunity, including a personal hearing, and issue fresh orders within two months of receiving the petitioner's reply. Bank attachments are lifted. The writ petitions are disposed of without costs.