GST UPDATE

???? Desk of CA. Praveen Sharma Series-562 ????

MADRAS HIGH COURT IN THE CASE Candour Auto Components Section 73 of the CGST Act, 2017

?The petitioner challenged an order dated 12.12.2023 under Section 73 of the TNGST/CGST Act, which raised a demand of ?33,97,729 for FY 2017-18 due to alleged excess input tax credit availed. The petitioner claimed that the show cause notice and order were not physically served and were only uploaded on the GST portal, leading to a lack of awareness and the inability to respond.

?The court found the petitioner's reasons for being unaware of the notice genuine and held that sufficient opportunity for a hearing was not provided. Consequently, the court set aside the impugned order and remanded the case back to the respondent with the condition that the petitioner deposits 10% of the disputed amount within four weeks and files a reply within two weeks. The respondent must then schedule a personal hearing and pass a new order based on merits.

?The writ petition was disposed of with these directions, and no costs were imposed.

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CA. Praveen Sharma

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