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GST - Highlights / Catch Notes

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Breach of principles of natural justice occurred as the ...


Taxpayer's GST demand order set aside due to consultant's non-communication, to be reconsidered after remitting 10% disputed tax.

October 24, 2024

Case Laws     GST     HC

Breach of principles of natural justice occurred as the petitioner was unaware of proceedings due to non-communication by the consultant entrusted with GST compliances, resulting in an order confirming tax demand due to non-response. Considering the petitioner's inability to participate, an opportunity should be provided to contest the demand on merits. The order is set aside subject to verification of appropriation of Rs. 4,09,604.87 from the petitioner's bank account towards the demand. If not appropriated, the petitioner shall remit 10% of the disputed tax demand within two weeks. The petition is disposed of accordingly.

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