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GST - Highlights / Catch Notes

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The High Court addressed an issue where the petitioner couldn't ...


High Court ruled in favor of petitioner who missed replying to tax notice, setting aside order & allowing time to contest.

Case Laws     GST

July 2, 2024

The High Court addressed an issue where the petitioner couldn't upload a reply to a show cause notice (SCN) regarding discrepancies between their GSTR 1 and GSTR 3B filings. The court determined that the tax proposal was confirmed due to the petitioner's failure to respond to the SCN. To ensure justice, the court set aside the order, requiring the petitioner to pay 10% of the disputed tax demand within two weeks. The petitioner was granted the opportunity to contest the tax demand on merits by submitting a reply to the SCN within the specified period. This decision disposed of the petition.

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