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Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the confirmed GST demand order should be quashed and the matter remitted for fresh adjudication where the assessee alleges a mistake in filing GSTR-9 and had not replied to the notice or attended the personal hearing.
Analysis: The petitioner asserted that the annual return in GSTR-9 contained an erroneous taxable value, resulting in an inflated tax demand. At the same time, the petitioner had not responded to the show cause notice or notices of personal hearing, and the plea of error was raised for the first time before the Court. The availability of rectification under Section 161 of the Goods and Services Tax Act was noticed, and the matter was considered appropriate for reconsideration by the taxing authority rather than final adjudication in writ proceedings.
Conclusion: The impugned order was quashed and the matter was remitted for fresh orders on merits, subject to compliance with the directed deposit and filing of reply. The relief was therefore substantially in favour of the assessee, but not as an unconditional allowance.
Ratio Decidendi: Where an assessee alleges a return-entry error affecting tax liability, and the controversy can be examined by the statutory authority, a writ court may set aside the demand and remit the matter for fresh decision instead of deciding the merits finally.
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