GST Order Merely uploaded on portal and not communicated via any other mode: HC remands back matter

Madras High court has sat aside GST Order passed for discrepancy between the GSTR 3B and 2A without giving reasonable opportunity of being heard

GST Order passed without giving reasonable opportunity of being heard

CA Pratibha Goyal | Apr 23, 2024 |

GST Order Merely uploaded on portal and not communicated via any other mode: HC remands back matter

GST Order Merely uploaded on portal and not communicated via any other mode: HC remands back matter

Madras High Court in the matter of Tvl. Mayur Granites vs The Assistant Commissioner W.P. No. 10483 of 2024 dated 22.04.2024

In this matter, the assessment order is challenged on the ground that the petitioner did not have a reasonable opportunity to contest the tax demand on merits. The petitioner asserts that he was unaware of proceedings culminating in the order impugned herein because such order was uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode.

Submission of counsel for the petitioner

By pointing out that the tax demand pertains to discrepancy between the petitioner’s GSTR 3B returns and the auto-populated GSTR 2A returns, learned counsel submits that the petitioner would be in a position to explain the discrepancy satisfactorily if provided an opportunity. On instructions, learned counsel for the petitioner submits that, as a condition for remand, the petitioner is willing to remit 10% of the disputed tax demand.

Order of Court

On perusal of the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not file objections or participate in the personal hearing. The petitioner has asserted that he would be in a position to explain the discrepancy between the GSTR 3B and 2A returns if provided an opportunity. In these circumstances, it is just and appropriate that an opportunity be provided to the petitioner by putting the petitioner on terms.

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