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2024 (3) TMI 1030 - MADRAS HIGH COURTViolation of principles of natural justice - petitioner was not provided a reasonable opportunity - petitioner states that proceedings were initiated and that the petitioner could not participate in such proceedings on account of being unaware of the same until such proceedings culminated in the impugned order - HELD THAT:- The position taken by the petitioner is that the entire tax liability has arisen on account of an inadvertent error committed while filing the GSTR 1 return for October 2019. It is further stated that such error was corrected by filing the GSTR 3B and GSTR 9 returns. The entire amount due and payable under the impugned order was appropriated from the petitioner's bank account. Therefore, at this juncture, revenue interest is fully secured. In these circumstances, it is just and necessary to provide the petitioner an opportunity. The impugned order is quashed and the matter is remanded to the respondent for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within a period of two months from the date of receipt of a copy of this order. Petition disposed off.
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