Writ Petition Against Order Confirming Tax Proposal Was to Be Dismissed as Reply of Assessee Was Duly Considered by AO | HC

Case Details: Tvl. Nagarajan Pavithra v. Union of India - [2024] 164 taxmann.com 210 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J.
• B. Satish Sundar for the Petitioner.
• Ramesh Kutty, Senior Standing Counsel, & C. Harsha Raj, Addl. Govt. Pleader (T) for the Respondent.

Facts of the Case

The petitioner received show cause notice in respect of failure to report correct tax liability while filing the annual returns in Form GSTR-9. It replied to such show cause notice but the impugned assessment order was issued. It filed writ petition against the assessment order and contended that the inward supplies were not reported while filing the monthly returns and the annual return for financial year 2018-2019.

High Court Held

The Honorable High Court noted that the reply of petitioner was taken into consideration in the impugned order while confirming the tax proposal. The Court also noted that the petitioner had placed on record show cause notice and the reply and it was mentioned that both the GSTR-3B and GSTR-9 returns contained clerical errors. Therefore, it was held that in these circumstances, it cannot be said that principles of natural justice were violated and thus, the petition was liable to be dismissed.