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2024 (5) TMI 52 - MADRAS HIGH COURTViolation of principles of natural justice - petitioner did not have a reasonable opportunity to contest the tax proposal on merits - error made while reporting outward supplies and Input Tax Credit (ITC) in the month of November 2017 - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal was confirmed on the ground that the petitioner failed to file written objections to the show cause notice or attend personal hearing. Since the petitioner asserts that the inadvertent error was rectified both in Form GSTR 9 and in the GSTR 3B return from March 2020, the interest of justice warrants that the petitioner be provided another opportunity to contest the tax proposal by putting the petitioner on terms. The impugned order dated 27.07.2023 is set aside and the matter is remanded for reconsideration on condition that the petitioner remits 10% of the disputed tax demand as agreed to within a period of two weeks from the date of receipt of a copy of this order - petition disposed of by way of remand.
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