2024 (10) TMI 1226 - HC - GST

Tax Demand Order Overturned: Petitioner Granted Opportunity to Reconsider Dispute with Fresh Assessment Within Three Months

Tvl. Tritech System Versus The State Tax Officer Chennai

HC of Madras set aside tax demand order, directing respondent to provide petitioner reasonable opportunity and issue fresh order within three months. ... Violation of principles justice - petitioner's reply was not taken into consideration while arriving at the tax liability - mismatch between the GSTR 3B returns and the auto populated GSTR 2A - HELD THAT:- On examining the impugned order, it is evident that the petitioner's reply was construed as vague and not trustworthy because the petitioner failed to submit documents to reconcile the mismatch. However, the assessing officer did not take into consideration the RCM adjustment referred to by the petitioner. Therefore, re-consideration is warranted in the interest of justice by putting the petitioner on terms. The impugned order dated 31.10.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand with in fifteen days from the date of receipt of a copy of this order. With in the said period, the petitioner is permitted to submit an additional reply along with relevant documents - petition disposed off. The High Court of Madras set aside the order dated 31.10.2023, directing the petitioner to remit 10% of the disputed tax demand within fifteen days and submit relevant documents for reconsideration. The respondent is instructed to provide a reasonable opportunity to the petitioner and issue a fresh order within three months. Case W.P.No.15467 of 2024 is disposed of with no costs.