High Court Grants Relief in GST Assessment Challenges, Directs 25% Tax Deposit and Fresh Order Issuance Within Two Months HC allows writ petitions challenging GST assessment orders for 2017-18 to 2019-20. Court set aside original orders, directing petitioner to deposit 25% ...
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High Court Grants Relief in GST Assessment Challenges, Directs 25% Tax Deposit and Fresh Order Issuance Within Two Months
HC allows writ petitions challenging GST assessment orders for 2017-18 to 2019-20. Court set aside original orders, directing petitioner to deposit 25% disputed tax and submit consolidated reply. Respondent must issue fresh order within two months, ensuring petitioner's right to be heard. No costs imposed, maintaining procedural fairness in tax dispute resolution.
Issues: Challenging assessment orders for assessment years 2017-18 to 2019-20, lack of response to notices, treatment of transactions, entitlement to input tax credit, time-barred appellate remedy.
Analysis: The writ petitions in question challenge the assessment orders issued for the assessment years 2017-18 to 2019-20. The petitioner failed to respond to the notices preceding these orders, claiming ignorance as the notices were uploaded on the GST common portal. The main contention revolves around the classification of the petitioner's supplies as Business to Consumer instead of Business to Business. The petitioner, being a dealer, asserts entitlement to input tax credit supported by a certificate from a Chartered Accountant.
The Additional Government Pleader argues that the writ petitions lack merit. However, considering relevant legal precedents, the Court decides to set aside the impugned orders, subject to the petitioner depositing 25% of the disputed tax within 30 days. The petitioner is directed to submit a consolidated reply within the specified period, and the quashed order is to be treated as an addendum to the show cause notices. The respondent is expected to issue a fresh order within two months, ensuring the petitioner's right to be heard before final decisions are made.
Ultimately, the Court allows the Writ Petitions, with no costs imposed, and closes the connected Miscellaneous Petitions. The judgment balances the interests of both parties while addressing the issues raised in the assessment orders for the specified assessment years.
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