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GST - Highlights / Catch Notes

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The High Court addressed a case involving a violation of natural ...


High Court grants relief to small dealer in tax dispute due to lack of response and credit discrepancies. Case remanded for fresh consideration.

Case Laws     GST

June 27, 2024

The High Court addressed a case involving a violation of natural justice as the petitioner did not respond to prior notices leading to the disputed order. Discrepancies in credit amounts were noted. The Court, acknowledging the petitioner as a small dealer, granted partial relief by annulling the order and sending the case back to the respondent for fresh consideration within two months. The petitioner was required to deposit 30% of the disputed tax within 30 days and reply to the show cause notices. The petition was disposed of through remand.

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