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Tax Assessment Order Challenged: Petitioner Wins Partial Relief with Conditional Deposit and Mandatory Reconsideration of GSTR Discrepancies HC allowed petitioner's challenge to tax assessment order involving GSTR return discrepancies. The court quashed the original order, directing respondent ...
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Tax Assessment Order Challenged: Petitioner Wins Partial Relief with Conditional Deposit and Mandatory Reconsideration of GSTR Discrepancies
HC allowed petitioner's challenge to tax assessment order involving GSTR return discrepancies. The court quashed the original order, directing respondent to reconsider after petitioner deposits 10% of disputed tax demand. Respondent must provide personal hearing and issue fresh order within two months, with no additional costs imposed.
Issues involved: The disparity between GSTR 1 and GSTR 3B returns, challenge to an order dated 09.06.2023, limitation for filing an appeal, remittance of disputed tax demand, interference with the impugned order.
Disparity between GSTR 1 and GSTR 3B returns: The petitioner received a show cause notice regarding the disparity between GSTR 1 and GSTR 3B returns. The petitioner explained the disparity, attributing it to an error in reflecting amounts under CGST and SGST instead of IGST. Despite the explanation, the impugned order was issued. The counsel for the petitioner highlighted that the disparity could be clarified by adding the amounts specified against CGST and SGST outputs and comparing them with the disparity related to output IGST.
Challenge to the order dated 09.06.2023: The respondent argued that the period of limitation for filing an appeal had expired, thus no interference was warranted. However, upon examining the petitioner's reply, it was observed that the disparity was due to incorrectly specifying higher amounts in the GSTR 3B returns for output CGST and SGST. The Court noted that the impugned order did not consider this aspect adequately. The petitioner agreed to remit 10% of the disputed tax demand as a condition for remand.
Remittance of disputed tax demand and interference with the impugned order: The Court decided to quash the impugned order subject to the condition that the petitioner remits 10% of the disputed tax demand within fifteen days. Once the amount is received, the respondent is directed to provide the petitioner with a reasonable opportunity, including a personal hearing, and issue a fresh order within two months. The case was disposed of with no costs incurred, and related motions were closed accordingly.
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