2025 (2) TMI 785 - HC - GST

Discrepancies in the petitioner s tax filings under the Goods and Services Tax Act 2017 - neither the show cause notices nor the impugned order of assessment has been served on the petitioner by tender or sending it by RPAD - petitioner is ready and willing to pay 25% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority - HELD THAT - The petitioner shall deposit 25% of the disputed taxes as admitted by the learned counsel for the petitioner and the respondent within a period of four weeks from the date of receipt of a copy of this order - The impugned order dated 16.03.2024 is set aside. Petition disposed off.

Summary

The present writ petition challenges an order related to the assessment year 2018-19 concerning discrepancies in the petitioner's tax filings under the Goods and Services Tax Act, 2017. The petitioner, engaged in lodging and boarding business, had discrepancies in tax declarations, leading to the issuance of a notice and subsequent assessment order. The petitioner claimed lack of awareness of the proceedings due to the mode of communication. The petitioner sought an opportunity to explain the discrepancies, citing a recent judgment remanding a similar case back for reevaluation upon payment of 25% of disputed taxes.The Court, considering the submissions, disposed of the petition with the following terms:- Setting aside the impugned order dated 16.03.2024- Directing the petitioner to deposit 25% of the disputed taxes within four weeks- Allowing adjustments for any taxes already paid or recovered- Mandating completion of payment verification within four weeks- Warning of restoration of the impugned order for non-compliance- Requiring submission of objections within four weeks post-compliance- Stating that failure to comply would result in restoration of the impugned order- Lifting any recovery actions upon compliance- Treating the impugned order as a show cause notice post-compliance for objections consideration- Closing the case with no costs awardedThe Court's decision emphasizes the importance of compliance with tax obligations and provides a structured process for the petitioner to address the discrepancies and present objections within specified timelines to avoid reinstatement of the initial assessment order.