2024 (10) TMI 1517 - HC - GST

Challenge to order-in-original - wrong availment of Input Tax Credit (ITC) - petitioner s reply was not taken into consideration - violation of principles of natural justice - HELD THAT - On examining the impugned order it is evident that the respondent proceeded on the basis that the petitioner had reversed the ITC in the GSTR-9 return and that the GSTR-9 return was unavailable. On perusing the reply of the petitioner there is no assertion therein that the ITC was reversed in the GSTR-9 return. Thus there appears to be a disconnect between the reply and the findings recorded in the impugned order. Hence the impugned order calls for interference. The impugned order dated 27.12.2023 is quashed subject to the petitioner paying 10% of the disputed tax demand as agreed to with in a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit a detailed reply to the show cause notice with in the aforesaid period by enclosing all relevant documents - Petition disposed off.

Summary

The High Court of Madras quashed an order dated 27.12.2023 due to failure to consider the petitioner's reply in a GST case. The petitioner must pay 10% of the disputed tax demand and submit a detailed reply with relevant documents within two weeks. The assessing officer will then provide a reasonable opportunity for a fresh order within two months. Case closed with no costs. (Case Citation: 2024 (10) TMI 1517 - MADRAS HIGH COURT)