2024 (10) TMI 1007 - HC - GST

Tax Dispute Resolution: GSTR 3B Returns Error Rectification Allowed with Reasonable Opportunity for Correction

M/s. GRK Plastic Versus The Assistant Commissioner (ST) (FAC) Chennai

HC Madras set aside the order and remanded the case regarding GSTR 3B returns. The respondent was directed to provide the petitioner a reasonable ... Challenge to order in original - petitioner's replies were not duly taken into consideration - inadvertent error was committed by reflecting net ITC - violation of principles of natural justice - HELD THAT:- On examining the petitioner's GSTR 3B returns for the month of October and November 2017-18, it appears prima facie that an inadvertent error was committed and that such error was rectified, albeit irregularly. As against the confirmed tax proposal of Rs. 6,15,502/-, a sum of Rs. 4,47,300/- was recovered from the petitioner's bank account. The facts and circumstances clearly warrant reconsideration. The impugned order dated 29.12.2023 is set aside and the matter is remanded for reconsideration. The respondent is directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue a fresh order within three months from the date of receipt of a copy of this order - petition disposed off. The High Court of Madras set aside the order dated 29.12.2023 and remanded the matter for reconsideration. The petitioner's GSTR 3B returns showed an inadvertent error which was rectified irregularly. The respondent was directed to provide a reasonable opportunity to the petitioner and issue a fresh order within three months. The bank attachment was raised, and the sum of Rs. 4,47,300/- was to abide by the outcome of the remanded proceedings. Case numbers W.P.Nos.16856 and 16858 of 2024 were disposed of with no costs.