Typographical Error in GST Notice Leads to Demand Quashing, Directing Reassessment with Fair Hearing for Taxpayer

HC allowed the writ petition challenging a GST demand notice due to a typographical error. The court quashed the bank account attachment and remitted the matter back to the assessing authority, directing a fresh consideration with an opportunity for the petitioner to file a reply to the show cause notice.

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Issues involved:
The issues involved in this case are related to the impugned demand, FORM GST DRC-07, attachment of the petitioner's bank account, and the opportunity to file a reply to the show cause notice.

Impugned Demand and FORM GST DRC-07:
The petitioner filed a writ petition seeking to set aside the impugned demand and FORM GST DRC-07, stating that a typographical error led to a discrepancy between the tax invoice and the e-Way Bill. The Court acknowledged the error and remitted the matter back to the assessing authority for reconsideration.

Attachment of Bank Account:
The petitioner also sought to quash the attachment of their bank account. The Court's decision to quash the assessment order under Annexure-7 led to the consequential quashing of the attachment, with the matter being remitted back to the assessing authority for fresh consideration.

Opportunity to File Reply to Show Cause Notice:
The petitioner requested the opportunity to file a reply to the show cause notice. The Court disposed of the writ petition with observations that the assessing authority should reconsider the matter in accordance with the law and provide the petitioner with a hearing opportunity.

This judgment highlights the importance of rectifying errors and providing fair opportunities for parties involved in tax assessment matters, emphasizing the need for compliance with legal procedures and principles.

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