GST UPDATE

Desk of CA. Praveen Sharma Series- 523

MADRAS HIGH COURT IN THE CASE OF Kwatra Karteek Section 73 of the CGST Act, 2017

A petitioner challenged an order dated 28.12.2023, claiming a breach of natural justice, as the part-time accountant did not inform them about the proceedings. The petitioner's counsel argued that the tax issue arose from an inadvertent error in Form GSTR-3B, and if given a chance, the petitioner could prove no short payment of GST was made.

The government advocate confirmed a show-cause notice was issued on 30.09.2023 before the order. The tax demand was due to non-payment under the reverse charge mechanism, which was a result of the error in the GSTR-3B return.

The court found it fair to allow the petitioner to contest the tax demand on merits, subject to remitting 10% of the disputed tax within three weeks. The petitioner must also submit a reply to the show-cause notice within this period. Upon confirmation of payment, the respondent is to provide a personal hearing and issue a fresh assessment order within three months of receiving the petitioner's reply.

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CA. Praveen Sharma 

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