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Assessment order passed without serving DRC-1A was set aside with direction to provide personal hearing: HC
The assessee filed monthly GSTR-1 and GSTR-3B returns for the Assessment year 2018-19. However, it failed to file the Annual return in Form GSTR-9 and GSTR-9C under Section 44 of the TNGST Act 2017. The department passed an assessment order under Section 73 without issuing mandatory Form GST DRC-01A and imposed contradictory late fee demands of Rs. 2,12,800 in order vs Rs. 7,93,626 in annexure. It filed writ petition and contended that no opportunity for a personal hearing was provided.
The Madras High Court held that the assessment order was passed without following the mandatory procedure and principles of natural justice. The impugned order was set aside and the matter was remanded with directions to provide the opportunity to file a reply/objections and personal hearing after the assessee pays 10% of the disputed tax amount within 4 weeks. The Court also directed that fresh orders to be passed after considering the assessee’s submissions on payment of 10% of disputed tax amount within 4 weeks.
GSTN issued new advisory on difference in value of Table 8A and 8C of Annual Returns FY 23-24
The GSTN has noted that several concerns have been raised regarding mismatch between the values of table 8A and 8C of Form GSTR-9 for FY 23-24. Now, the GSTN has issued an advisory to inform that for FY 22-23 in table 8A of Form GSTR-9, values were getting auto populated from GSTR-2A; however, for FY 23-24 the same values are being auto populated from GSTR-2B. Therefore, to some extent, in Form GSTR-9 of FY 23-24, values in Table 8A will be inflated.
Hence, aforesaid value need not to be reported in the table 8C and Table 13 of GSTR-9 for FY 23-24. This is in line with the instruction number 2A given for the notified form GSTR 9 which states that Table 4, 5, 6 and Table 7 should have the details of current FY only.
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