ORDER

This writ petition has been filed to quash the order dated 26.01.2024 along with the consequential order passed under Section 74 for the F.Y.2017-

2018.

2. The learned counsel for the petitioner submits that the respondent, upon reviewing the Petitioner's GSTR-3B and GSTR-1 returns, identified a discrepancy and subsequently issued an intimation proposing a tax demand. It is further submitted that the petitioner, having only a primary school education, had engaged a local auditor to manage the business and its compliance matters. In response to the intimation, the petitioner filed a reply, clarifying that while the monthly GSTR-3B returns were accurate, the quarterly GSTR-1 returns contained clerical errors. Despite this explanation, the respondent proceeded to issue a Show Cause Notice and subsequently passed the Impugned Order, imposing the tax demand along with interest and penalties. The learned counsel further contends that the respondent failed to serve a crucial intimation in Form ASMT-10, thereby violating procedural requirements. Additionally, the proceedings were conducted in contravention of Section 74(2) of the CGST Act, 2017, which mandates a six- month gap between the issuance of a notice and the passing of an order. Furthermore, the Impugned Order, dated 26.01.2024 a gazetted national holiday in India (Republic Day). Hence, the learned counsel would contend that the impugned order was passed without providing any opportunity for the petitioner to present their case, which is a blatant violation of the principles of natural justice.

3. On the other hand, the learned Additional Government Pleader (Taxes) would submit that the respondent uploaded the notice for personal hearing in the GST Online Portal. But the petitioner failed to avail the said opportunity. He would further submit that now, the petitioner can very well approach the Appellate Authority. Hence, he prayed for appropriate orders.

4. In reply, the learned counsel for the petitioner would fairly submit that the petitioner is now ready and willing to pay 10% of the disputed tax in the event of providing an opportunity to them to file their reply/objections along with the required documents to substantiate their claim, for which, the learned Additional Government Pleader (Taxes) has no serious objection.

5. Having regard to the admitted fact that the impugned order came to be passed without hearing the petitioner in violation of the principles of natural justice, and also considering the submissions made by the learned counsel on either side, this court passes the following order:-

(i) The order impugned herein are set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay a 10% of the disputed tax to the respondent within a period of four weeks from the date of receipt of a copy of this order and the setting aside of the impugned order will take effect from the date of payment of the said amount.

(ii) The petitioner shall file their reply/objection along with the required documents, if any, within a period of two weeks thereafter.

(iii) On filing of such reply/objection by the petitioner, the respondent shall consider the same after issuing a 14 days clear notice by fixing the date of personal hearing and thereafter pass appropriate orders on merits and in accordance with law, as expeditiously as possible.

6. Accordingly, the writ petition is disposed of. There is no order as to costs. Consequently, the connected miscellaneous petitions are closed.

05.09.2024 Speaking/Non-speaking order Index : Yes / No Neutral Citation : Yes / No r n s To The Assistant Commissioner (ST), Dharmapuri, Tamil Nadu.

KRISHNAN RAMASAMY.J., r n s W.M.P.Nos.28529 & 28532 of 2024

05.09.2024