2025 (2) TMI 204 - HC - GST

GST Assessment Order Overturned: Contractor Granted Two-Week Window to Resolve Tax Return Discrepancies

H.K. Enterprises Represented by the Proprietor Mr. Lakshminarayanan Harikrishnan Versus The Commercial Tax Officer/The Proper Officer / The State Tax Officer, The Deputy State Tax Officer – 2 (FAC) /The Deputy Commercial Tax Officer Arakonam Assessment Circle, The Branch Manager, HDFC Bank Ltd., Arakonam

H.K. Enterprises Represented by the Proprietor Mr. Lakshminarayanan Harikrishnan Versus The Commercial Tax Officer/The Proper Officer / The State Tax ... The High Court of Madras, presided over by Honourable Mr. Justice Mohammed Shaffiq, addressed a writ petition challenging an order dated 16.08.2024. The petitioner, a civil works contractor registered under the Goods and Services Tax Act, 2017, contested the order on the grounds of non-application of mind, as it allegedly ignored the petitioner's reply submitted on 18.10.2023.The petitioner faced discrepancies in their tax returns for 2019-20, specifically a mismatch between GSTR-3B and GSTR-2A, and suppression of Inward Supply. Despite filing a reply to the Show Cause Notice, the impugned order proceeded as if no objections were filed or personal hearing attended.The court noted the respondents' willingness to redo the assessment, providing the petitioner a reasonable opportunity for a hearing. Consequently, the impugned order was set aside, allowing the petitioner two weeks to submit further objections. Should the petitioner fail to file within this period, the original order would be reinstated. Additionally, the court ordered the lifting of a bank attachment imposed after the impugned order. The writ petition was disposed of without costs, closing any related miscellaneous petitions.