Principles of natural justice violated. Respondent disregarded ...

Arbitrary tax order set aside: Incomplete files led to faulty notice despite taxpayer's clarifications & reconciliations.

Case Laws GST

August 22, 2024

Principles of natural justice violated. Respondent disregarded petitioner's clarifications, GSTR 9 reconciliation, audited balance sheet, confirming show cause notice allegations through impugned order citing "incomplete documents" despite discrepancies in GSTR 1 and GSTR 3B filings. High Court held show cause notice issued 28.12.2023, petitioner filed reply 11.03.2024 with final reconciliation, E-Way bill turnover reconciliation with GSTR-1 and seven supporting documents, but respondent mechanically passed impugned order without considering reply. Impugned order set aside, matter remitted to respondent to consider reply, reconciliations, documents, provide personal hearing opportunity, and pass detailed speaking order. Petition disposed by way of remand.

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Principles of natural justice violated. Respondent disregarded ...

Arbitrary tax order set aside: Incomplete files led to faulty notice despite taxpayer's clarifications & reconciliations.

Case Laws GST

August 22, 2024

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