GST UPDATE

????Desk of CA. Praveen Sharma Series- 535???? 

MADRAS HIGH COURT IN THE CASE Kayen Q Source, Represented  73 of the CGST Act, 2017

????The petitioner challenged an order dated 29.12.2023, arguing it breached principles of natural justice since the show cause notice and communications were only uploaded on the GST portal and not communicated through other means As a result, the petitioner was unaware of the proceedings until receiving a recovery notice on 25.04.2024.

????The petitioner’s counsel argued that the tax dispute stemmed from a mismatch between the petitioner’s GSTR-1 and GSTR-3B returns and requested an opportunity to explain the discrepancy. The petitioner agreed to pay 10% of the disputed tax as a condition for remand.

????The government advocate argued that due process was followed, as the show cause notice and personal hearing were offered.

????The court noted that the order was confirmed because the petitioner did not respond to the show cause notice. In the interest of justice, the court set aside the order on the condition that the petitioner pays 10% of the disputed tax within two weeks. 

????The petitioner must also reply to the show cause notice within this period Upon meeting these conditions, the respondent must provide a reasonable opportunity for the petitioner to 

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