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of <h1>Legal Challenge Upheld: Tax Dispute Resolved with 10% Payment and Right to Respond Under Natural Justice Principles</h1> <h3>Ms/s. Gem Equipments Private Limited Versus The Assistant Commissioner (ST) Tamil Nadu</h3> HC of Madras ruled in favor of petitioner, finding a breach of natural justice. The court allowed the petitioner to contest tax demand by paying 10% ... Breach of principles of natural justice - service of SCN - impugned order and notices preceding such order were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On examining the impugned order, it is evident that each tax proposal dealt with therein was confirmed because the petitioner did not file a reply to the show cause notice. Since it is asserted that the petitioner could not participate in proceedings because of being unaware of proceedings, the interest of justice warrants that the petitioner be provided an opportunity to contest the tax demand on merits after putting the petitioner on terms. The impugned order dated 27.12.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. With in the said 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 due to breach of natural justice principles. The petitioner can contest tax demand by remitting 10% within two weeks and submitting a reply. The respondent must provide a reasonable opportunity for the petitioner, issue a fresh order within three months, and lift bank attachments. Case disposed of without costs.
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