9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (2) TMI 1153 - HC - GSTRecovery order - assessee closed its business and surrendered the registration - denial of natural justice inasmuch as it may be true that a notice was issued to the assessee, which remained to be acted upon for reason of the business having closed - Section 74 of the CGST/SGST Act, 2017 - HELD THAT - While the assessee contends, no notice came to be issued to him, at the same time, it is undisputed that upon the assessee visiting the portal of the department, a notice was found existing. In such circumstances, on one hand, it may not be held, the impugned order has been passed in complete denial of natural justice inasmuch as it may be true that a notice was issued to the assessee, which remained to be acted upon for reason of the business having closed. At the same time, in the totality of the facts and circumstances of the case especially closure of business before the impugned order came to be passed, once indulgence is warranted. The present writ petition is disposed of with a direction, in case the assessee files a statutory appeal within a period of three weeks from today, that appeal may be entertained on merits, without raising any objection as to limitation.
Issues: Challenge to order under CGST/SGST Act, 2017 and consequential recovery order.
In the judgment by the Allahabad High Court, the challenge was raised against the order passed by the Assistant Commissioner under Section 74 of the CGST/SGST Act, 2017, along with the consequential recovery order. The petitioner, an assessee, argued that they had closed their business and surrendered registration, claiming that no notice was received despite a notice existing on the department's portal. The court noted that while it may not be a complete denial of natural justice as a notice was issued, the business closure before the order was passed warranted indulgence. The court disposed of the writ petition with a direction that if the assessee files a statutory appeal within three weeks, it should be entertained on merits without raising objections to limitation. The court clarified that no observations were made on merits, leaving it to the Appellate Authority to act in accordance with the law.
|
