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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the assessment order confirming the GST demand without considering the petitioner's reply and objections, and without granting an effective opportunity of hearing, required interference and remand.
Analysis: The impugned demand arose from a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A. The order was passed after notices and reminders, but the material placed before the Court showed that the petitioner was not effectively heard and that the objections were not considered before confirmation of the tax proposal. In such circumstances, the Court found it appropriate to restore the matter for fresh adjudication while safeguarding the revenue by directing pre-deposit of 10% of the disputed demand.
Conclusion: The assessment order was set aside and the matter was remanded for fresh consideration after payment of 10% of the disputed tax demand, submission of reply, and grant of a reasonable opportunity of hearing.
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