GST UPDATE

????Desk of CA. Praveen Sharma Series- 524???? 

MADRAS HIGH COURT IN THE CASE OF Dharieneesh Housing Developers Section 73 of the CGST Act, 2017*

?A writ petition contests an order from 28.11.2023, arguing that the petitioner was not given a fair opportunity to address the tax demand due to lack of awareness about the proceedings, as notices were only uploaded on the GST portal. 

?The petitioner's counsel claims the tax demand is based on discrepancies between GSTR-3B and GSTR-2A and asserts that the petitioner can prove legitimate Input Tax Credit (ITC) claims if allowed to contest. The petitioner agrees to pay 10% of the disputed tax for a case review The court finds that the petitioner missed responding to the show cause notice and hearing, leading to the tax confirmation. 

?The court sets aside the order and remands the case for reconsideration, provided the petitioner pays 10% of the disputed tax within two weeks and submits a reply. 

?The respondent must offer a reasonable opportunity, including a personal hearing, and issue a new order within three months.

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CA. Praveen Sharma 

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