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of <h1>Contractor Wins Partial Relief: Must Deposit 10% Tax, Receives Fair Hearing Rights in Dispute Resolution</h1> HC of Madras partially allowed contractor's petition challenging tax demand. Contractor must deposit 10% of disputed tax within 15 days. Respondent must ... Challenge to assessment order - petitioner did not have a reasonable opportunity to contest the tax demand on merits - violation of principles of natural justice - HELD THAT:- On examining the documents on record, it is evident that the petitioner did not participate in proceedings leading to the impugned order. In the affidavit, it is asserted that all the notices and orders were uploaded on the “view additional notices and orders” tab of the GST portal. In these circumstances, the interest of justice warrants that an opportunity be provided to the petitioner albeit by putting the petitioner on terms. The order dated 14.08.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within fifteen days from the date of receipt of a copy of this order. With in the aforesaid period, the petitioner is permitted to submit a reply to the show cause notice - petition disposed off. The High Court of Madras set aside an order challenged by a civil works contractor for lack of opportunity to contest a tax demand. The petitioner must remit 10% of the disputed tax demand within fifteen days and reply to the show cause notice. The respondent will then provide a reasonable opportunity for the petitioner, including a personal hearing, and issue a fresh order within two months. Case disposed of with no costs.
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