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of <h1>Contractor Wins GST Tax Challenge: Procedural Fairness Prevails, New Allegations Invalidate Original Assessment</h1> <h3>NPS Painting Contractor Versus The State Tax Officer, Chennai</h3> HC set aside an order challenging a GST contractor's tax assessment. The court found violations of natural justice principles, as the final order ... Challenge to impugned order on the limited ground that the impugned order traverses beyond the show cause notice - petitioner never had an opportunity to respond - violation of principles of natural justice - HELD THAT:- The petitioner shall treat the impugned order as a show cause notice and file its objections within a period of 4 weeks from the date of receipt of a copy of this order. If any such objections are filed by the petitioner, the respondent shall consider the objections and pass orders after affording the petitioner a reasonable opportunity of hearing. The impugned order is set aside - Petition disposed off. The Madras High Court, presided by Honourable Mr. Justice Mohammed Shaffiq, addressed a writ petition challenging an order dated 30.08.2024. The petitioner, a painting contractor registered under the GST Act, contested the order on the grounds that it extended beyond the scope of the initial show cause notice.Key points include:1. Show Cause Notice: Initially issued on 16.05.2024, the notice alleged that the petitioner improperly claimed Input Tax Credit related to a Residential Real Estate Project (RREP). The petitioner rebutted this by clarifying their engagement solely in painting contracts, leading to the proposal being dropped.2. Impugned Order: The order identified discrepancies in the petitioner's financial declarations, specifically a Rs. 1,59,09,596/- difference treated as suppression, and the non-filing of GSTR 9 and GSTR 9C, which were not addressed in the original notice.3. Principles of Natural Justice: The petitioner argued that these issues were not part of the initial notice, denying them the opportunity to respond, thus violating natural justice principles.4. Court's Decision: The impugned order was set aside, allowing the petitioner to treat it as a new show cause notice. The petitioner has four weeks to file objections, after which the respondent must provide a reasonable opportunity for a hearing before passing a new order.The writ petition was disposed of without costs, and related miscellaneous petitions were closed.
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