GST UPDATE

????Desk of CA. Praveen Sharma Series- 525???? 

MADRAS HIGH COURT IN THE CASE OF Blue Star Industry An assessment order dated 18.12.2023 

?The petitioner challenges the assessment order dated 18.12.2023, arguing they were not given a fair chance to contest the tax demand. The show cause notice and order were only uploaded on the GST portal, not communicated by other means. The tax demand relates to a mismatch between GSTR 3B and GSTR 2A returns, and ?8,35,000 was debited from the petitioner’s bank account on 19.06.2024.

?The respondent's counsel claims due process was followed, including issuing notices and offering a personal hearing. However, the court found the tax proposal was confirmed solely due to the petitioner's non-response to the show cause notice, which they were unaware of.

?The court set aside the order dated 18.12.2023, allowing the petitioner to file a reply within two weeks. The respondent must then provide a hearing and issue a fresh order within three months. The appropriated ?8,35,000 will be subject to the outcome of the remanded proceedings.

?The writ petition is disposed of on these terms without costs, and related petitions are closed.

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CA. Praveen Sharma 

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