2024 (10) TMI 954 - HC - GST

Tax Dispute Resolution: Petitioner Ordered to Pay 10% of Disputed Amount and Respond Within Specified Timeframe

HC of Madras remanded the case to 1st respondent, requiring petitioner to pay 10% of disputed tax within 4 weeks. Petitioner must file reply within 3 ... Request to lift the bank attachment and de-freeze the bank account of the petitioner - petitioner was not aware of the notices - the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner - violation of principles of natural justice - HELD THAT:- In the present case, it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence, this Court is of the view that the impugned order was passed in violation of principles of natural justice since it is just and necessary to provide an opportunity to the petitioner to establish their case on merits. In such view of the matter, this Court is inclined to set aside the impugned order dated 27.12.2023 passed by the 1st respondent. The impugned order dated 27.12.2023 is set aside and the matter is remanded to the 1st respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed tax amount to the respondent within a period of four weeks from today (02.09.2024) and the setting aside of the impugned order will take effect from the date of payment of the said amount - Petition allowed by way of remand. The High Court of Madras set aside the impugned order dated 27.12.2023 and remanded the matter to the 1st respondent. The petitioner must pay 10% of the disputed tax amount within four weeks. The petitioner should file their reply within three weeks. The 1st respondent will issue a notice for a personal hearing and pass appropriate orders. The bank account attachment is lifted upon proof of payment. The writ petition is disposed of with no costs.