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Legal Victory: GST Tax Order Overturned for Procedural Flaws, Petitioner Granted Opportunity to Resubmit Supporting Evidence HC ruled in favor of petitioner challenging a GST tax order due to procedural irregularities. The court set aside the original order, directed respondent ...
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Legal Victory: GST Tax Order Overturned for Procedural Flaws, Petitioner Granted Opportunity to Resubmit Supporting Evidence
HC ruled in favor of petitioner challenging a GST tax order due to procedural irregularities. The court set aside the original order, directed respondent to reconsider the case, and granted petitioner 15 days to submit reply with supporting documents. Respondent must provide reasonable opportunity, including personal hearing, and issue a fresh order within two months.
Issues involved: Challenge to an order dated 29.12.2023 based on discrepancy between GSTR 3B return and auto-populated GSTR 2A due to belated filing of GSTR 1 by supplier.
Summary: The petitioner challenged an order dated 29.12.2023 in a writ petition following a show cause notice dated 29.09.2023 regarding a discrepancy between their GSTR 3B return and auto-populated GSTR 2A, attributed to a supplier's belated filing of GSTR 1 for one invoice. The petitioner's response, citing inability to upload the reply on the portal, led to the issuance of the impugned order.
The petitioner's counsel referenced the reply, a certificate from the supplier, and the supplier's Chartered Accountant's certificate. A subsequent rectification petition including these documents was rejected.
The Additional Government Pleader for the respondent highlighted that the petitioner had a reasonable opportunity to contest the tax demand but failed to submit a reply through the GST portal.
The petitioner submitted certificates from the supplier and their Chartered Accountant regarding the invoice in question, along with relevant emails, which were not considered in the impugned order. Consequently, the impugned order was set aside, and the matter remanded to the respondent for reconsideration.
The petitioner was granted 15 days to submit a reply to the show cause notice with all relevant documents. The respondent was directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within two months from receiving the petitioner's reply.
The writ petition was disposed of without costs, and connected miscellaneous petitions were closed.
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