2021 (12) TMI 658 - HC - GST

Violation of principles of natural justice - case of the petitioner is that the respondents have not communicated the respective Assessment orders to the petitioner - HELD THAT - The notice that has been sent to the petitioner in GST ASNT 14 appears to have been delivered to the petitioner on 05.05.2021. It is a period when the country was reeling under the second wave of Covid-19 a week thereafter, the second lockdown was imposed in Tamil Nadu and few other states - The over all facts and circumstances indicates that the petitioner would not have gained anything by not replying to either the notice in form GST ASMT 14 or by not filing an appeal barring to suffer an adverse order. Thus use of common portal though intended to facilitate faster service notice of orders and decisions, it is noticed that there are teething problems in the communication of notice system derived under Section 169(1)(d) of the TNGST Act, 2017. Thus, the orders have been passed without a reply from the petitioner. Therefore, to meet the ends of justice, a fresh opportunity can be given to the petitioner to file a reply to the notices. The cases are remitted back to the respondent to pass a speaking order within a period of forty five days from the date of receipt of a copy of this order - Petition allowed by way of remand.

Summary

Issues:
1. Failure to communicate assessment orders to the petitioner
2. Alleged violation of principles of natural justice in passing the assessment orders

Analysis:
1. The petitioner filed writ petitions for the Assessment Years 2017-2018, 2018-2019, and 2019-2020, claiming that the respondents did not communicate the respective Assessment orders to them. The petitioner argued that the Assessment Orders were uploaded on a dashboard without being served to them directly, leading to a lack of proper communication. The petitioner sought to quash the demand notice/summary orders issued in the absence of direct communication of the Assessment Orders.

2. The petitioner contended that the Assessment Orders were passed in gross violation of principles of natural justice as they were not served with the required notices and documents as per the provisions of the Tamil Nadu Goods and Services Tax Rules, 2017. The petitioner emphasized the importance of serving proper notices and allowing sufficient time for a response before passing orders. The petitioner requested the court to remit the case back to the respondent for a fair hearing and issuance of a speaking order.

3. The Government Advocate for the respondent opposed the petitioner's claims, stating that the Assessment Orders were available for download on the petitioner's dashboard. It was argued that any technical issues with accessing the orders should have been resolved through the help desk rather than approaching the court directly. The respondent contended that the writ petitions should be dismissed on these grounds.

4. The court considered the arguments presented by both parties and examined the evidence provided, including a tracking note from the Postal Department showing delivery of the initial notice to the petitioner. However, the court noted that the challenging circumstances during the Covid-19 pandemic may have affected the petitioner's ability to respond in a timely manner. Acknowledging the importance of ensuring proper communication and adherence to natural justice principles, the court decided to quash the impugned order and remit the case back to the respondent for a fresh decision.

5. In the final order, the court allowed the writ petition, directing the respondent to pass a speaking order within forty-five days and granting the petitioner fifteen days to file a reply or additional representation. The court emphasized the need for a fair hearing and proper communication in line with the provisions of the TNGST Act, 2017. The judgment aimed to uphold principles of natural justice and provide the petitioner with an opportunity to respond effectively to the notices.