Sree Manoj International Vs Deputy State Tax Officer (Madras High Court)
Madras High Court set aside the original GST order dated March 1, 2024, against Manoj International, citing a breach of natural justice principles. The petitioner claimed unawareness of the proceedings as the notices and orders were uploaded only on the GST portal without any alternative communication. The case revolved around a tax discrepancy between the petitioner’s GSTR-3B returns and the auto-populated GSTR-2A, specifically regarding the IGST paid on imports. The petitioner argued that the IGST component was overlooked in the assessment and sought an opportunity to clarify the discrepancy. The court noted the failure to respond to the show cause notice but acknowledged the petitioner’s claim of no actual discrepancy.
The court conditionally set aside the order, requiring the petitioner to remit 10% of the disputed tax within two weeks. The petitioner was also permitted to submit a reply to the show cause notice. Upon compliance, the tax department must provide a reasonable opportunity, including a personal hearing, before issuing a fresh order within three months. The court disposed of the petition on these terms and closed the associated miscellaneous petitions.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
