Inability to Upload Reply on GSTR 1 and GSTR 3B Mismatch: Madras HC Grants Hearing Opportunity on 10% Pre-deposit

The Madras High Court granted Abishek Suppliers a hearing opportunity, contingent on a 10% pre-deposit, after the petitioner failed to upload a reply regarding discrepancies in their GSTR 1 statement and GSTR 3B returns. Despite receiving a show cause notice on December 14, 2023, the petitioner requested additional time to respond, but was unable to upload the reply thereafter. The court observed that the tax proposal was confirmed solely due to the petitioner's failure to submit a reply and deemed it fair to allow the petitioner an opportunity to contest the tax demand. \r

Consequently, the court set aside the impugned order on the condition that 10% of the disputed tax demand be remitted within two weeks of receiving a copy of the order, and granted the petitioner permission to submit a reply to the show cause notice within this period.