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SENTHILKUMAR RAMAMOORTHY
T. V. R. Edible Refineries rep. by Its Proprietor, T. V. Rajamanickam – Appellant
Versus
Deputy State Tax Officer-2 – Respondent
JUDGMENT :
(Prayer: Writ Petition filed under Article 226 of the Constitution of India to issue a writ of Certiorari, calling for the records of the respondent in his proceeding in GSTIN:33AASPR2571F1ZH/2017-18 and quash the proceeding dated 15.12.2023 passed therein.)
1. An assessment order dated 15.12.2023 is assailed largely on the ground that the petitioner's reply dated 13.09.2023 was taken into consideration.
2. The petitioner is a dealer in oil products and a registered person under applicable GST enactments. The petitioner received a notice in Form GST ASMT-10 in May 2023 and this was followed by an intimation dated 24.07.2023. According to the petitioner, the intimation was replied to by pointing out that the disparity between the return in Form GSTR 3B and the supplier's return in Form GSTR 1 was an account of an error made by the supplier by reporting b2c turnover. The petitioner stated that this error was rectified while filing the annual return of the petitioner in Form GSTR 9. The order impugned herein was issued thereafter on 15.12.2023.
3. Learned counsel for the petitioner referred to the reply dated 13.09.2023 and submitted that such reply was handed over physically.
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.
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....
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 principle of natural justice, specifically the right to be heard and provided with a reasonable opportunity, was upheld by the court in assessment proceedings under GST enactments.
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 ....
An ex-parte assessment order passed under GST laws may be set aside in the interest of justice to allow the assessee a fresh opportunity for hearing, provided the assessee complies with reasonable co....
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