2024 (7) TMI 1543 - HC - GST

Non-service of SCN - SCN not uploaded in the manner required inasmuch as the impugned order does not show up on the asseseess portal under the tab view notices and orders - Violation of principles of natural justice - HELD THAT - At present it does appear that the petitioner is entitled to a benefit of doubt. No material exist to reject the contention being advanced that the impugned order was not reflecting under the tab view notices and orders . On merits as noted in the earlier orders an other dispute exists whether all replies and annexures to the replies as filed by the assessee were displayed to the assessing officer and whether those have been considered. No useful purpose may be served for keeping this petition pending or calling for a counter affidavit or even relegating the petitioner to the available statutory remedy. The entire disputed amount is lying in deposit with the State Government. Therefore there is no outstanding demand. The writ petition is disposed of with a direction the assessee may treat the impugned order as the final notice and submit his written reply within a period of two weeks.

Summary

The High Court of Allahabad heard a case where the petitioner sought to quash an order and show cause notice issued by the respondent. The dispute centered around the communication of the impugned order, which the petitioner claimed was not uploaded correctly on the portal. The court found in favor of the petitioner, directing them to treat the impugned order as final and submit a written reply within two weeks. The assessing officer was instructed to issue a fresh notice with a clear 15-day notice period, and to pass a reasoned order within one month after service of notice on the petitioner.