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<h1>Tax Dispute: Transport Agency Ordered to Pay 10% of Disputed Amount and Receive Fair Hearing on GST Assessment</h1> <h3>M/s. C. Ramamoorthy Contract & Lorry Service Versus State Tax Officer, Arakkonam</h3> M/s. C. Ramamoorthy Contract & Lorry Service Versus State Tax Officer, Arakkonam - 2024 (85) G.S.T.L. 387 (Mad.) Issues:1. Challenge to the order in original dated 28.07.2023 regarding GST liability under reverse charge mechanism.2. Allegation of lack of awareness of proceedings due to communication only through GST portal.3. Request for remand to contest tax demand based on recipient's confirmation of GST payment.4. Dispute over the timing of communication confirming GST payment.5. Request for reconsideration of the order and remand on condition of remitting 10% of disputed tax demand.6. Directions for submission of reply to show cause notice, personal hearing, and issuance of a fresh order within three months.Analysis:1. The petitioner, a goods transport agency service provider, challenges the order in original dated 28.07.2023, claiming that services provided fall under the reverse charge mechanism of GST enactments. Allegations include lack of awareness of proceedings initiated through a show cause notice due to communication solely through the GST portal.2. The petitioner seeks remand to contest the tax demand, citing a communication from a recipient confirming GST payment during the relevant financial year. The petitioner agrees to remit 10% of the disputed tax demand as a condition for the remand, emphasizing the need for another opportunity to address the tax liability on merits.3. The Government Advocate points out that the impugned order followed due process with notices in Form GST ASMT 10, intimation, and a show cause notice. Personal hearing opportunities were provided on three occasions. Disputes arise regarding the timing of a communication confirming GST payment, which the respondent argues is subsequent to the original order.4. The court, considering the petitioner's assertions and the communication from the recipient confirming GST payment, sets aside the order dated 28.07.2023 and remands the matter for reconsideration. The petitioner is directed to remit 10% of the disputed tax demand within 15 days and submit a reply to the show cause notice within the same period.5. Upon receipt of the petitioner's reply and confirmation of the 10% remittance, the respondent is directed to provide a reasonable opportunity for a personal hearing and issue a fresh order within three months. The writ petition is disposed of without costs, and connected miscellaneous petitions are closed, ensuring a fair and just resolution to the dispute.