2024 (10) TMI 1512 - HC - GST

Challenge to assessment order - relevant exemption Notification was not taken into consideration - violation of principles of natural justice - HELD THAT - The petitioner has placed on record the reply dated 22.12.2023 to the show cause notice. The said reply does not contain any indication that any documents were annexed thereto. In the absence of documentary proof of the nature of services provided by the petitioner it was clearly not possible for the assessing officer to arrive at a conclusion with regard to the claimed exempted nature of services. It should however be recognized that the tax liability was confirmed without considering the contention of the petitioner that the relevant services are exempted. Solely for this reason albeit by putting the petitioner on terms the impugned order calls for interference. The impugned assessment order dated 29.12.2023 is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand with in a period of two weeks from the date of receipt of a copy of this order. The petitioner is also permitted to submit additional documents in support of the contentions raised in the reply with in the aforementioned period - Petition disposed off.

Summary

The High Court of Madras quashed the assessment order dated 29.12.2023 as the relevant exemption Notification was not considered. The petitioner owns lorries and claimed exemption from GST on transportation services. The court ordered the petitioner to remit 10% of the disputed tax demand and submit additional documents within two weeks for a fresh assessment. Case W.P.No.6907 of 2024 was disposed of with no costs.