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SENTHILKUMAR RAMAMOORTHY
J. J. Distributors, Rep. by its Managing Partner, Vinod Nahar, Chennai – Appellant
Versus
Assistant Commissioner (ST), Kothawalchavadi Assessment Circle, Chennai – Respondent
JUDGMENT :
(Prayer: Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, calling for the records on the file of the Respondent and to quash the impugned order dated 12.09.2023 passed by the respondent for the financial year 2017-2018 as arbitrary.)
1. An assessment order dated 12.09.2023 is assailed inter alia on the ground that principles of natural justice were breached.
2. The petitioner is engaged in the business of purchasing and selling textile fabrics. The petitioner asserts that he was unaware of the show cause notice and the impugned order because the same were uploaded in the 'View Additional Notices' tab on the GST portal. Upon coming to know of the impugned order and that the bank account of the petitioner was attached, the present writ petition was filed.
3. Learned counsel for the petitioner submits that the demand in the impugned order pertains to disparity between the petitioner's GSTR 3B returns and GSTR-1 statement of his supplier. He also points out that the disparity was rectified while filing annual return in GSTR-9 by paying a total sum of Rs.96,132/- which marginally exceeds the tax liability under the impugne
Breach of natural justice principles and disparity in tax liability influenced the court's decision to quash the impugned order and remand the matter for reconsideration.
The main legal point established in the judgment is the breach of natural justice leading to the quashing of assessment orders and the direction for the petitioner to remit 10% of the disputed tax de....
An ex-parte assessment order may be set aside with a remand to the assessing authority to afford the taxpayer an opportunity of being heard, provided the taxpayer deposits a stipulated percentage of ....
The court emphasized the importance of considering the petitioner's reply and providing an opportunity to contest the tax demand in the interest of justice.
When entire tax liability is paid, fresh opportunity should be granted to present case before assessing officer and impugned ex-parte order may be set aside.
An ex-parte assessment order may be set aside and remanded for de novo adjudication if the assessee presents a valid reason for prior non-participation, thereby ensuring the principles of natural jus....
The central legal point established in the judgment is the requirement to adhere to principles of natural justice in GST assessment proceedings, the consideration of Circular No.183 in addressing mis....
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