W.P. No. 10674 of 2024 and W.M.P. Nos. 11764 & 11766 of 2024

TVL. GAYATRI GRANITES v. ASSISTANT COMMISSIONER (ST), SALEM

Date Issued: 23 April 2024
Source: 2024 (85) G.S.T.L. 390 (Mad.)
Views: 11

Summary

Demand - Tax or ITC not involving fraud, etc. - Mismatch between Form GSTR-3B and Form GSTR-2A - Violation of natural justice - Upon examining return filed by assessee, notice in Form ASMT-10 was issued followed by an intimation alleging Form GSTR-3B returns and auto populated Form GSTR-2A - Impugned order was passed thereafter - Assessee asserted that he was unaware of proceedings since notices and orders were uploaded in “View additional notices and order” tab of GST portal but not communicated to petitioner through any other mode - Assessee further submitted that if provided an opportunity to contest tax demand on merits, assessee would be in a position to explain discrepancy - HELD : As a registered person under applicable GST enactments, assessee was under an obligation to monitor GST portal on an ongoing basis - Therefore, explanation provided by petitioner was not entirely convincing - At same time, tax demand was confirmed only because petitioner failed to submit a reply to show cause notice and attend personal hearing - In overall facts and circumstances matter was to be remanded for reconsideration - Section 73 read with Section 61 of Central Goods and Services Tax Act,…