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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
<h1>Tax Penalty Overturned: Authority's Interest Charge Invalidated, Petitioner Given Chance to Partially Pay and Seek Fair Reassessment</h1> HC of Madras set aside the tax authority's order imposing interest for late return filing. The court remanded the case for fresh consideration, directing ... Natural justice / opportunity of personal hearing - service of notice via GST portal - remand for fresh consideration on condition - revival of order on non-compliance of condition - proceedings under Section 74 for interest on belated GSTR-3BNatural justice / opportunity of personal hearing - service of notice via GST portal - remand for fresh consideration on condition - revival of order on non-compliance of condition - Impugned proceedings under Section 74 were set aside on ground of insufficient opportunity and matter remanded for fresh adjudication subject to specified conditions. - HELD THAT: - The Court found that notices in the adjudication were only uploaded on the GST portal and the petitioner did not in fact receive effective notice or an opportunity to participate in the proceedings. The impugned order imposing interest for belated filing was therefore passed without affording sufficient opportunity to the petitioner, thereby engaging the principle of natural justice / opportunity of personal hearing. In the interest of consistency with the Court's approach in a comparable matter, the order was set aside and the matter remitted to the respondent for fresh consideration. The remand is conditional: the petitioner must deposit 10% of the total demand within four weeks, failing which the original order shall be revived automatically. Upon compliance, the petitioner is directed to file reply/objections with relevant documents within two weeks, after which the respondent shall issue fresh notice, afford a personal hearing and pass final orders within three months. [Paras 7, 9]Impugned order dated 29.11.2023 set aside; matter remanded for fresh adjudication on payment of 10% of the demand within four weeks, with further procedural timelines and automatic revival on non-compliance.Final Conclusion: Writ petition allowed; impugned order quashed and matter remitted for fresh consideration on the stated conditional terms; no costs. The High Court of Madras set aside the respondent's order dated 29.11.2023 imposing interest on a petitioner for belatedly filing returns under the Tamil Nadu Goods and Service Tax Act, 2017. The matter is remanded back to the respondent for fresh consideration with conditions. The petitioner must pay 10% of the total demand within four weeks and comply with further instructions for a fair review process. The writ petition is allowed with no costs.
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