Order Overturned Due to Ignored Replies; Case Remanded for Fresh Consideration with Personal Hearing in 2 Months. The HC set aside the impugned order dated 29.12.2023, finding it unsustainable due to the non-consideration of the petitioner's replies. The matter was ...
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Order Overturned Due to Ignored Replies; Case Remanded for Fresh Consideration with Personal Hearing in 2 Months.
The HC set aside the impugned order dated 29.12.2023, finding it unsustainable due to the non-consideration of the petitioner's replies. The matter was remanded for re-consideration, with instructions to the respondent to provide a reasonable opportunity, including a personal hearing, and issue a fresh order within two months. The writ petition was disposed of without costs, and related motions were closed.
Issues: Challenge to an order due to petitioner's replies not considered.
Analysis: The petitioner challenged an order dated 29.12.2023 on the grounds that their replies were not taken into consideration. The petitioner received a notice in Form GST ASMT-10 on 18.08.2023, followed by a show cause notice on 19.09.2023. The petitioner requested an extension to file necessary documents and replied on 19.12.2023 and 29.12.2023, explaining discrepancies in returns. The petitioner's counsel argued that these replies were disregarded in the impugned order. The respondent's counsel contended that the petitioner only sought an extension and failed to rectify discrepancies while filing the annual return.
The impugned order stated that the taxpayer did not file a reply in Form ASMT-11, leading to the issuance of a notice in DRC-01. It also detailed the interest quantification as per section 50 of the TNGST Act, 2017, providing a calculation for interest due based on the tax liability and number of days delayed. The court noted that the petitioner's replies were not considered in reaching these conclusions, making the order unsustainable.
Consequently, the High Court set aside the impugned order dated 29.12.2023 and remanded the matter for re-consideration. The respondent was directed to afford the petitioner a reasonable opportunity, including a personal hearing, and issue a fresh order within two months, taking into account the petitioner's replies and any annexed documents. The writ petition was disposed of with no costs, and related motions were closed as a result.
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