Home Case Index All Cases GST GST + HC GST - 2024 (3) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2024 (3) TMI 580 - MADRAS HIGH COURTDemand of GST - Discrepancy between the GSTR-3B returns and the auto populated GSTR-2A returns - No opportunity to contest the tax demand - Breach of principles of natural justice - Not adhered the circulars - Petitioner unable to respond Show cause notice issued - Not aware of the same since the petitioner was entirely dependent on his accountant -business of supply of base metals - HELD THAT:- From the impugned assessment order, it is evident that the entire tax demand pertains to the disparity between the ITC claimed in the GSTR-3B return and that reflected in the auto populated GSTR-2A returns. The impugned assessment order does not indicate that the transaction was not genuine. Learned counsel for the petitioner also contended that applicable circulars were not adhered to in this regard. Thus, albeit by putting the petitioner on terms, I am of the view that the petitioner should be provided an opportunity to contest the tax demand. Therefore, the impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to file a reply to the show cause notice within the aforesaid period. Writ Petition is disposed of on the above terms.
|