2024 (10) TMI 1520 - HC - GST

Challenge to assessment order - mismatch between the GSTR 3B and GSTR 2A returns - vague SCN - Lack of details in the SCN - Violation of principles of natural justice - HELD THAT - On perusal of both the show cause notice and the summary thereof, it is evident that the said show cause notice is vague and does not contain sufficient particulars to enable the taxpayer to effectively show cause in respect of the proposed tax demand. It is also evident that no personal hearing was offered under the show cause notice and the entry in the relevant column is 'not applicable'. The impugned order is quashed and the matter is remanded for reconsideration. The respondent is permitted to issue a fresh show cause with sufficient particulars to enable the petitioner to respond thereto. Further proceedings, if any, shall be undertaken in accordance with law - Petition disposed off.

Summary

The High Court of Madras quashed an assessment order dated 19.10.2023 due to a vague show cause notice lacking details for the taxpayer to respond effectively. The matter was remanded for reconsideration, allowing the respondent to issue a fresh show cause notice with sufficient particulars. Case W.P.No.7369 of 2024 was disposed of accordingly, with no costs imposed.