9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2025 (1) TMI 466 - HC - GSTChallenge to impugned order on the limited ground that the impugned order suffers from violation of principles of natural justice inasmuch as it does not apply its mind to the material on record while confirming the levy of interest and penalty - HELD THAT - Taking into account the peculiar facts of the case, wherein, the petitioner has already reversed the ITC which is in dispute, this Court is of the view that the petitioner may be granted one final opportunity to put forth his objections, which was not objected to by the learned Special Government Pleader for the respondent. The impugned order, dated 07.12.2023 is set aside. The impugned order shall be treated as show cause notice and the petitioner shall filed their objections within a period of four weeks from the date of receipt of a copy of this order. Petition disposed off.
In the case before the Madras High Court, presided over by Honourable Mr. Justice Mohammed Shaffiq, the petitioner challenged an order dated 07.12.2023 on the grounds of violating principles of natural justice. The petitioner, registered under the Goods and Services Tax Act, 2017, faced issues due to a mismatch between GSTR 3B and 2A for the period 2017-18. Notices were issued in DRC-01A and DRC-01, with a personal hearing scheduled. Despite reversing the excess Input Tax Credit (ITC) in 2019, the impugned order confirmed the levy of interest and penalty.
The court acknowledged that the petitioner had already reversed the disputed ITC and noted that part of the demanded interest was paid. It granted the petitioner a final opportunity to present objections, which the respondent did not oppose. Consequently, the impugned order was set aside and treated as a show cause notice. The petitioner must file objections within four weeks, after which the respondent is to consider them and issue appropriate orders, ensuring a reasonable opportunity for a hearing. If no objections are filed within the stipulated period, the original order will be restored. The writ petition was disposed of without costs, and related miscellaneous petitions were closed.
|
