2024 (12) TMI 133 - HC - GST

Taxpayer Wins Challenge Against Tax Order, Granted Opportunity to Deposit Partial Tax and Raise Objections

The HC allowed the writ petition challenging a tax order, setting aside the original notice due to procedural defects. The court permitted the petitioner ... Challenge to impugned order on the premise that the same was made in violation of principles of natural justice - discrepancies between GSTR-3B and Form 26AS and between GSTR-3B and GSTR9/9C - HELD THAT:- The petitioner is ready and willing to pay 10% of the disputed tax and that they may be granted one final opportunity before the adjudicating authority to put forth their objections to the proposal, to which the learned Additional Government Pleader appearing for the respondent does not have any serious objection. The impugned order dated 05.07.2024 is set aside and the petitioner shall deposit 10% of the disputed tax within a period of four 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 weeks from the date of receipt of a copy of this order along with supporting documents/material - Petition disposed off. The writ petition challenges an order for discrepancies in tax filings. The petitioner's objections were not considered due to issues with notice delivery. The court sets aside the order and allows the petitioner to deposit 10% of disputed tax, submit objections, and have a hearing. Failure to comply will restore the original order. The petition is disposed of with no costs.