2024 (8) TMI 699 - HC - GST

HC Quashes Tax Assessment Order, Directs 10% Tax Deposit and Fresh Evaluation with Proper Hearing for Contractor

HC set aside the Assessment Order for 2020-2021, remitting the case for fresh assessment. The contractor must deposit 10% of disputed tax within 30 days. ... Challenge to assessment order - difference in the turnover in GSTR – 7 and GSTR – 3B 0 petitioner has failed to respond to the notices - HELD THAT:- It is noticed that the dispute arises on account of difference in the turnover in GSTR – 7 and GSTR – 3B. Perhaps, if the petitioner had responded to the notices that preceded the impugned order, the petitioner may have succeeded. The petitioner deserves a fresh chance to explain the case although no fault can be attributed to the first respondent for passing the impugned order, as there was no reply. Considering the same, the impugned order is set aside and the case is remitted back to the first respondent to pass a fresh order on merits subject to the petitioner depositing 10% of the disputed tax to the credit of the Government from his Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order. Petition disposed off. The petitioner challenged an Assessment Order for the Assessment Year 2020-2021. The impugned order confirmed demands from previous notices due to petitioner's failure to respond. The petitioner, a Government Contractor, seeks an opportunity to reply. The High Court sets aside the impugned order, remits the case back for fresh assessment, and requires the petitioner to deposit 10% of disputed tax within 30 days. The first respondent must pass fresh orders within two months, allowing the petitioner to file a reply and be heard.