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2024 (5) TMI 305 - MADRAS HIGH COURTValidity of assessment order - order challenged on the ground that documents submitted by the petitioner were not duly considered and that the petitioner was not provided a reasonable opportunity - violation of principles of natural justice - HELD THAT:- The entire tax liability is on account of the disparity between the petitioner's GSTR 3B return and the auto-populated of GSTR 2A return. In accordance with Circular No.183, the petitioner obtained a certificate from the supplier albeit belatedly. The reply of the petitioner indicates that documents in support of the contention that the purchases were genuine were submitted. In these circumstances, it is just and necessary that the petitioner be provided an opportunity to effectively deal with the tax demand after putting the petitioner on terms. The impugned order is set aside on condition that the petitioner remits a sum of Rs. 1,00,000/- towards the disputed tax demand - Petition allowed.
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