GST DAILY – 227

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HC quashed assessment order as assessee didn’t participate in proceedings due to negligence of his GST consultant

THE HON’BLE MADRAS HIGH COURT IN THE CASE OF KUMAR HARDWARES V/s STATE TAX OFFICER, decided on 19-3-2024

👉 Issue:-

✔️ Due to negligence of his GST consultant can assessee get any relief?

👉 The Hon’ble High Court Judgement:-

✔️ Where assessee was unaware of assessment proceedings until bank attachment order was communicated and also assessee had engaged a consultant for GST compliance, who failed to keep assessee informed, solely on reason that assessee should be provided opportunity of being heard, impugned order was to be quashed subject to condition that assessee remits 10 percent of disputed tax demand.

Section 73, read with section 83 of Central Goods and Services Tax Act, 2017