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GST - Highlights / Catch Notes

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Petitioner challenged the impugned order alleging violation of ...


Taxpayer wins remand on assessment case over lack of due process, gets chance for fresh hearing.

August 28, 2024

Case Laws     GST     HC

Petitioner challenged the impugned order alleging violation of principles of natural justice, being unaware of the order and preceding notices, and discrepancy between GSTR 1 and GSTR 3B filings. The High Court found the petitioner may have a case on merits, set aside the impugned order, and remitted the case to the respondent for fresh orders on merits and in accordance with law, subject to the petitioner depositing 25% of disputed tax within 30 days. The quashed impugned order shall be treated as an addendum to the preceding show cause notice. The petition was disposed of.

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