HC Remanded Matter as Demand Raised Without Proper Hearing Due to Assessee’s Consultant Who Was Unwell
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Case Details: ARS Irons v. Assistant Commissioner (ST) (FAC) - [2024] 167 taxmann.com 633 (Madras)
Judiciary and Counsel Details
- N. Anand Venkatesh, J.
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S. Ramanan for the Petitioner.
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K. Vasanthamala Govt. Adv. (Tax) for the Respondent.
Facts of the Case
The petitioner was a registered taxpayer and received notice from the department alleging that there was mismatch of input tax claim. It filed writ petition against the order passed by the department on the ground that the order was passed without affording an opportunity and in violation of principles of natural justice.
High Court Held
The Honourable High Court noted that notice was issued by the department but the case was handled by some consultant who did not attend the personal hearing since he was not doing well. The petitioner was also unaware of the issuance of the demand order. However, the Court found that there were sufficient materials/documents to substantiate the defence of the petitioner to the effect that there was no mismatch of the input tax claim between GSTR-2A and GSTR-3B.
Therefore, the Court held that the impugned order was liable to be set aside and matter was remanded for fresh consideration on payment of 10% disputed tax. The Court also directed the department to provide hearing opportunity and pass final order within 3 months.
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