2019 (4) TMI 1763 - HC - GST

Principles of Natural Justice - Uploading of TRAN-1 Form - impugned order is passed by the 2 nd respondent without hearing the petitioner and by way of a cryptic and non speaking comment stating 'the taxpayer has neither tried for Saving - HELD THAT - The petitioner is permitted to appear before the Nodal Officer at Coimbatore on 24.04.2019 at 10.30 a.m. along with the requests/objections filed till date and all materials in support of the objections that will be taken into consideration by the 2 nd respondent in attempting to resolve the dispute raised. List on 12.06.2019.

Summary

The High Court of Madras allowed the petitioner to appear before the Nodal Officer in Coimbatore on 24.04.2019 to resolve a dispute regarding the uploading of TRAN-1 Form. The petitioner claimed inability to access the website and was given the opportunity to present objections and materials for consideration. The case was listed for further proceedings on 12.06.2019.