GST Update

 Desk of CA. Praveen Sharma – 902 Series (CAPS) 

Madras High Court in the case of P&K Family Hypermart LLP, Represented

1?? The High Court disposed of the writ petition at the admission stage with the consent of both parties.

2?? The petitioner challenged a GST order which was passed after failure to reply to the DRC-01 notice and non-appearance in multiple personal hearings.

3?? Despite repeated reminders and opportunities for personal hearing, no reply was filed, resulting in an adverse order.

4?? The statutory time limit to file an appeal under Section 107 had already expired when the writ petition was filed before the High Court.

5?? Relying on earlier judicial precedents, the Court set aside the impugned order and remanded the matter for fresh adjudication.

6?? The remand was made conditional upon deposit of 50% of the disputed tax in cash within 30 days, along with submission of a detailed reply and supporting documents.

7?? Upon compliance, bank attachment shall be lifted and a fresh order will be passed within three months. In case of non-compliance, the department will be free to proceed with recovery.

LINK:CA. Praveen Sharma on Linkedin

Regards
CAPS