2024 (12) TMI 58 - HC - GST

Tax Assessment Dispute: Partial Relief Granted with 25% Deposit Requirement and Opportunity to Submit Objections

Tvl. Karthiga Traders Versus The State Tax Officer, Coimbatore

The HC Madras partially allowed the tax assessment petition, requiring the petitioner to deposit 25% of disputed tax within four weeks. The petitioner may ... Challenge to assessment order - discrepancies between GSTR-01 and GSTR-3B and between the GSTR-2A and GSTR-3B - neither the show cause notices nor the impugned order of assessment have been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - principles of natural justice - HELD THAT:- The impugned order is set aside and the petitioner shall deposit 25% of the disputed tax within a period of four (4) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. If any such objections are filed, the same shall be considered by the respondent and orders shall be passed in accordance with law after affording a reasonable opportunity of hearing to the petitioner. The Writ Petition stands disposed of. The High Court of Madras set aside the impugned order related to the assessment year 2018-19, directing the petitioner to deposit 25% of the disputed tax within four weeks. The petitioner can then submit objections with supporting documents, with the respondent considering and passing orders after a hearing. Failure to comply will result in restoration of the impugned order. The writ petition was disposed of with no costs.