GST Annual Return Non-Compliance: Tax Demand Challenged, Petitioner Granted Opportunity to Respond and Seek Personal Hearing HC set aside orders challenging GST tax demand and penalty for non-filing of annual return. Petitioner granted two weeks to respond to show cause notices. ...
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
GST Annual Return Non-Compliance: Tax Demand Challenged, Petitioner Granted Opportunity to Respond and Seek Personal Hearing
HC set aside orders challenging GST tax demand and penalty for non-filing of annual return. Petitioner granted two weeks to respond to show cause notices. Respondent directed to provide personal hearing and issue fresh orders within three months after reviewing petitioner's replies. Writ petitions disposed without costs.
Issues involved: Challenge to order dated 22.06.2023 and penalty for non-filing of annual return dated 13.02.2023.
In W.P.No.11042 of 2024, the petitioner challenges an order dated 22.06.2023, while in W.P.No.11038 of 2024, the challenge is against an order dated 13.02.2023 imposing a penalty for non-filing of the annual return.
Challenge to order dated 22.06.2023: The petitioner claims unawareness of the proceedings leading to the impugned orders as they were uploaded on the GST portal without direct communication. The petitioner asserts the discrepancy in GSTR 3B and GSTR 2B returns due to delayed sales reporting by the supplier. A partial remittance of the disputed tax demand has been made by the petitioner.
Challenge to penalty for non-filing of annual return dated 13.02.2023: The petitioner argues that the requirement to file an annual return in Form GSTR 9 arises only if turnover exceeds Rs. 2 crores, which was not the case for the petitioner during the financial year 2019-2020. Evidence of remittance towards the disputed tax demand has been provided. The order imposing penalty was confirmed due to the petitioner's non-response to the show cause notice or participation in the hearing.
The High Court sets aside the impugned orders subject to verification of the partial tax demand remittance. The petitioner is granted two weeks to respond to show cause notices, and the respondent is directed to provide a reasonable opportunity for a personal hearing. Fresh orders are to be issued within three months from the receipt of the petitioner's replies. The writ petitions are disposed of without costs, and connected miscellaneous petitions are closed.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
