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2024 (5) TMI 546 - MADRAS HIGH COURTViolation of principles of natural justice - reasonable opportunity was not provided to contest the tax demand on merits - petitioner was unable to respond to the show cause notice or participate in proceedings culminating in the order impugned herein - petitioner is willing to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- On perusal of the impugned order, it is evident that an audit was conducted and that an audit report dated 15.09.2023 was issued. It is also clear that an intimation and show cause notice preceded the impugned order. In these circumstances, the petitioner cannot be absolved of responsibility as a registered person to monitor the GST portal. At the same time, it is noticeable that the tax proposal was confirmed because the petitioner did not submit a reply along with supporting documents. Therefore, albeit by putting the petitioner on terms, the interest of justice demands that the petitioner be provided an opportunity. The impugned order dated 29.12.2023 is set aside and the matter is remanded for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand as agreed to within a maximum period of three weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is also permitted to submit a reply to the show cause notice - Petition disposed off.
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