2024 (9) TMI 227 - HC - GST

HC Quashes Tax Order, Directs 25% Deposit and Objection Submission While Suspending Garnishee Proceedings

The HC allowed the writ petition challenging GST tax discrepancies. The court set aside the original order, mandating the petitioner deposit 25% of ... Violation of principles of natural justice - proper service of SCN or not - SCN as well as the impugned order was uploaded in the GST portal - mismatch between GSTR-7 and GSTR-3B - HELD THAT:- The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. Petition disposed off. The writ petition challenges an order by the respondent related to GST discrepancies. The court sets aside the impugned order, requiring the petitioner to deposit 25% of disputed tax within two weeks. The petitioner can submit objections within four weeks, after which a decision will be made. Garnishee proceedings are put on hold pending the tax payment. The writ petition is disposed of with no costs.