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2023 (10) TMI 1071 - HC - GSTViolation of principles of natural justice - non-service of notice to petitioner - deliberate evasion of notice - HELD THAT - The arguments that no notice was served on the petitioner and therefore, the respondent should have follow the procedure under Section 169(1)(f) of the Central Goods and Services Tax (CGST) Act, 2017 cannot be countenanced as the notices have been sent on 30.04.2022 in ASMT-14 - the notice in Form GST DRC-01 has also been sent to the petitioner on 30.04.2021. This is after the petitioner evaded service of notice in ASMT-14 on 10.08.2021 and 30.12.2021. The petitioner is not without any remedy. The petitioner can file a statutory appeal before the Appellate Authority under Section 107 of the Tamil Nadu Goods and Services Tax (TNGST) Act, 2017. The petitioner was also given an option to go back to the respondent subject to the petitioner depositing 25% of the disputed tax to prove his bona fide or file a statutory appeal. This Writ Petition is disposed of by giving liberty to the petitioner to file a statutory appeal before the Appellate Authority in terms of Section 107 of the TNGST Act within a period of limitation prescribed under the aforesaid provision.
Issues involved:
The issues involved in the judgment include cancellation of GST registration, issuance of notices in Form GST ASMT-14 and Form GST DRC-01, evasion of notice by the petitioner, and the available remedies for the petitioner under the Tamil Nadu Goods and Services Tax Act, 2017. Cancellation of GST Registration: The petitioner had stopped the business of a provision store and applied for cancellation of registration, which was subsequently canceled. The petitioner argued that after the cancellation of GST registration, there was no requirement to verify the web portal as the business had ceased. Issuance of Notices and Evasion by Petitioner: The respondent, represented by the learned Government Advocate, contended that based on gathered intelligence, it was discovered that the petitioner continued business activities post the cancellation of registration. Notices were issued electronically in Form GST ASMT-14 on 30.04.2022, with hard copies sent via registered post on 10.08.2021 and 30.12.2021, both of which were returned marked as "left." The originals of the postal covers were produced as evidence by the Government Advocate. Legal Proceedings and Remedies: The petitioner claimed that no notice was served, arguing that the respondent should have followed the procedure under Section 169(1)(f) of the Central Goods and Services Tax Act, 2017. However, the court found that notices were indeed sent in ASMT-14 and Form GST DRC-01. The petitioner was advised to file a statutory appeal before the Appellate Authority under Section 107 of the Tamil Nadu Goods and Services Tax Act, 2017. The petitioner had the option to either return to the respondent by depositing 25% of the disputed tax or file a statutory appeal, with the latter being chosen by the petitioner. Disposition of the Case: The Writ Petition was disposed of, granting liberty to the petitioner to file a statutory appeal before the Appellate Authority within the prescribed period. The judgment concluded with observations that no costs were awarded, and connected Writ Miscellaneous Petitions were closed accordingly.
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