M/s Bombay Hardware Private Limited v. Assistant Commissioner (St)
Case brief
What is this about?
GST assessment overlap; GSTR-1 vs GSTR-3B mismatch; GSTR-1 vs GSTR-9 annual return mismatch; Section 44 GST Enactments 2017 r/w Rule 18 GST Rules 2017; duplicate/separate orders same tax period 2018-2019; second round litigation; remittal for fresh consolidated order; 10% pre-deposit already made; additional 25% disputed IGST deposit; DRC-01 notice dated 27.12.2023; certiorari under Article 226; disposal at admission stage with consent; demand Rs. 5,24,98,153; IGST 74,25,984; CGST/SGST 2,21,89,000 each; consolidated show cause notice within 3 months; reply within 30 days; hearing before final order; recovery liberty on non-compliance; no costs; connected miscellaneous petitions closed; Madras High Court; Tamil Nadu GST; Bombay Hardware Private Limited.
What did the court decide?
Both writ petitions disposed of at the admission stage, with the consent of counsel, by remitting the cases to the Respondent to pass a fresh consolidated order on the GSTR-1/GSTR-3B and GSTR-1/GSTR-9 mismatches, subject to the Petitioner depositing 25% of the disputed IGST liability confirmed vide Assessment order dated 01.05.2024 over and above the 10% already deposited; consolidated Show Cause Notice to be issued within 3 months, reply within 30 days, hearing before any final order, and liberty to the Respondent to recover the tax as if the writ petitions were dismissed in limine on non-compliance; no costs; connected miscellaneous petitions closed.