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GST - Highlights / Catch Notes

Home Highlights July 2024 Year 2024 This

Violation of principles of natural justice - petitioner unable ...


Tax demand quashed due to lack of natural justice. Petitioner to remit 10% tax within 2 weeks for reconsideration.

Case Laws     GST

July 22, 2024

Violation of principles of natural justice - petitioner unable to contest tax demand as consultant failed to inform about proceedings - examining impugned order, tax proposal confirmed due to non-reply to show cause notice - proposal related to comparison between inward supply from GSTR 2A and outward supply - petitioner opted for composition levy, filed GSTR 4 quarterly returns - in circumstances, interest of justice warrants reconsideration by putting petitioner on terms - impugned order set aside on condition petitioner remits 10% of disputed tax demand within two weeks - petition disposed off.

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