GST UPDATE

????Desk of CA. Praveen Sharma Series- 533???? 

MADRAS HIGH COURT IN THE CASE Gayathri ConstructionSection 73 of the CGST Act, 2017

????The petitioner challenged an order dated 28.12.2023, claiming they were not given a fair chance to contest the tax demand because the show cause notice and other communications were only uploaded on the GST portal and not communicated through other means. 

????The case involved a tax mismatch between the petitioner’s GSTR 3B returns and Form 26AS for the assessment period 2017-18, with the GST laws effective from 01.07.2017, while Form 26AS covered the entire financial year.

????The petitioner’s counsel argued the mismatch was due to the pre-GST period (01.04.2017 to 30.06.2017) being included in Form 26AS but not in the GST returns. The petitioner agreed to pay 10% of the disputed tax for reconsideration. 

????The court, noting potential issues of natural justice, set aside the order on the condition that the petitioner pays 10% of the disputed amount within two weeks and submits a reply to the show cause notice. 

????The first respondent must provide a reasonable opportunity, including a personal hearing, and issue a new order within three months. The bank attachment is also lifted.