GST New Case Laws July 2024

The goal of this article is to cover all recent GST new case laws July 2024. All latest high court judgement on gst and all latest supreme court judgments on gst issued in July 2024 have been covered in this article. All latest GST case laws of July 2024 in this article have been classified by name, date, judge, counsel, GST concept, GST section, etc. In addition, a PDF of the GST case law is provided with the case law so that the user can download it for further study.

GST Case Law on Tax Demand Issued Without Fair Hearing Violates Natural Justice

Madras High Court decided that the taxpayer should be allowed to contest the tax demand. Therefore, the tax demand order was canceled.

High Court : Madras High Court Judgement 2024
Name of case : Skyrams Outdoor Advertisings India (P.) Ltd. vs. Assistant Commissioner (ST)
Date of Judgment : 01-07-2024
Appeal No : W.P. NO. 16085 OF 2024 W.M.P. NOS. 17596 TO 17598 OF 2024
Counsel Name : P. Rajkumar
Fact of the Case:  Sure, here’s a simplified explanation:
A taxpayer was notified by the tax authorities about a mismatch between two of their GST returns (GSTR 3B and GSTR 1) and another mismatch between their GSTR 3B return and the auto-populated GSTR 2A return. The authorities issued a tax demand based on these mismatches. However, the authorities did not give the taxpayer a fair chance to dispute the tax demand. The taxpayer was not aware of the entire process leading to the final tax assessment because all communications were only uploaded on the GST portal and were not sent through any other means (like email or postal mail). In other words, the tax authorities made a decision about the taxpayer’s liability without properly informing them or giving them a reasonable opportunity to respond. This is considered a violation of the principle of natural justice, which ensures that a person has a fair chance to present their case before a decision is made.
Held by court : The tax authorities confirmed the tax demand without giving the taxpayer a chance to present their side of the story. To ensure fairness, the court decided that the taxpayer should be given an opportunity to challenge the tax demand on its merits. However, the court also required the taxpayer to pay 10% of the disputed tax amount as a condition for setting aside the original tax demand order. This means the tax demand order was canceled, but the taxpayer must first pay 10% of the disputed amount to proceed with their challenge. 
In favor of : Assessee
Topic of GST : Return
Section of GST: Section 39 Read with Section 73 of CGST Act,2017

Read similar article

Leave a Comment