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2024 (3) TMI 899 - MADRAS HIGH COURTDemand - interest - lower Input Tax Credit (ITC) - Petitioner was unaware of proceedings commencing from the issuance of an intimation - show cause notice served on the petitioner by post and not merely uploaded on the GST portal - HELD THAT:- On perusal of the impugned assessment order, it is evident that the petitioner availed of a lower amount as ITC than the amount reflected in the auto-populated GSTR 2A return. In those circumstances, the conclusion that the petitioner wrongly availed of ITC indicates non application of mind. As regards the interest liability for belated filing of returns, the evidence on record reflects that the petitioner remitted sums of Rs. 3,97,353/- each towards CGST and SGST on 06.03.2024. In these circumstances, the impugned order calls for interference. Therefore, the impugned assessment order is quashed and the matter is remanded to the assessing officer for reconsideration. The petitioner is permitted to file a reply to the show cause notice dated 24.07.2023 within a period of two weeks from the date of receipt of a copy of this order. These writ petitions are disposed of on the above terms. There will be no order as to costs. Consequently, connected miscellaneous petitions are closed.
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