2024 (9) TMI 749 - HC - GST

Tax Dispute Resolution: Petitioner Must Pay 10% Disputed Amount, Respondent to Provide Personal Hearing Within 3 Months

M/s. SivaSakthi Agencies Versus Assistant Commissioner (ST) Chennai

HC of Madras remanded the case, directing petitioner to pay 10% of disputed tax demand within two weeks and submit reply to show cause notice. Respondent ... Violation of principles of natural justice - petitioner was unaware of proceedings culminating in the impugned order because the show cause notice and order were uploaded on the GST portal but not communicated to the petitioner through any other mode - petitioner agrees to remit 10% of the disputed tax demand as a condition for remand - HELD THAT:- Upon examining the impugned order, it is evident that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. In these circumstances, albeit by putting the petitioner on terms, the matter requires reconsideration. The impugned order dated 01.11.2023 is set aside and the matter is remanded to the respondent for reconsideration subject to the condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order - Petition disposed off by way of remand. The High Court of Madras set aside the impugned order dated 01.11.2023 and remanded the matter to the respondent for reconsideration. The petitioner must remit 10% of the disputed tax demand within two weeks and submit a reply to the show cause notice. The respondent must provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within three months from receiving the petitioner's reply. Case W.P.No.11488 of 2024 is disposed of with no order as to costs.