2024 (10) TMI 1383 - HC - GST

Parallel Tax Proceedings Halted: Petitioner Wins Right to Personal Hearing and Fresh Assessment Review

FAZIL TRADER @ FAROOK Versus Deputy State Tax Officer/Deputy Commercial Tax Officer, Madipakkam Assessment Circle, Chennai

The HC allowed the writ petition challenging parallel proceedings for the same assessment period. The court set aside the existing order and remanded the ... Initiation of two parallel proceedings in respect of the same assessment period - mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A - HELD THAT:- On perusal of the impugned order, it is evident that the tax proposal relating to a mismatch between the petitioner's GSTR 3B returns and the auto-populated GSTR 2A was confirmed solely on the ground that the tax payer did not reply to the show cause notice. The admitted position is that a sum of Rs. 3,17,300/- was appropriated from the petitioner's bank account. This amount represents more than 10% of the disputed tax demand in respect of assessments forming the subject of this writ petition and W.P.No.18424 of 2024. In these circumstances, reconsideration is necessary. The impugned order dated 26.12.2023 is set aside and the matter is remanded for reconsideration. The petitioner is permitted to submit a reply to the show cause notice within 15 days from the date of receipt of a copy of this order by raising all contentions - Petition disposed off by way of remand. The writ petition challenges the initiation of two parallel proceedings for the same assessment period. The court sets aside the order and remands the matter for reconsideration, allowing the petitioner to reply to the show cause notice within 15 days. The respondent must provide a reasonable opportunity for a personal hearing and issue a fresh order within three months. The petition is disposed of without costs.