Court: HIGH COURT OF MADRAS
Parties: K.C. Mathaiyan v. Assistant C Ssioner
Citation: W.P. NO. 8849 OF 2024 W.M.P. NOS. 9845 AND 9846 OF 2024
Facts:
(ST)
The petitioner, a works contractor for government departments, faced
an SCN regarding a discrepancy between GSTR 1 and GSTR 3B returns.
Before the assessment order was issued, the petitioner remitted
Rs.3,00,000 towards tax liability, attributing the delay in reconciliation to
delayed payments from government departments.
The petitioner challenged
imposition of a 100%
assessment order, contesting the
on tax dues.
Decision:
assessment order, contesting the
on tax dues.
The Court set aside the assessment order due to the petitioner not
being heard before its issuance, emphasizing the importance of natural
justice.
The petitioner was directed to remit an additional Rs.3,00,000 within
three weeks, totaling 20% of the tax dues, as a condition for setting
aside the order.
Petitioner was granted the opportunity to submit reply to the SCN within
the specified period, and upon compliance, the respondent was
instructed to provide a reasonable opportunity for a personal hearing
before issuing a fresh order.
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