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2024 (4) TMI 24 - HC - GSTViolation of principles of natural justice - show cause notice issued through online portal - Petitioner not acquainted with the advance technology of following the notices - on-line portal and uploading the notices through on-line portal - No opportunity of hearing - HELD THAT - The impugned order has been passed after issuing notice in Form ASMT-10 dated 13.05.2022 and notice in Form DRC 01A dated 05.11.2022 and notice in Form DRC 01 dated 03.12.2022. Admittedly, all these notices were uploaded only through the portal. Though Section 169(d) of TNGST Act 2017, enables the respondent to issue notice through the common portal, other modes are also made available to the respondent under Section 169 of the TNGST Act 2017. In this case, the petitioner is a Timber Trader. He is not an educated person and he is not acquainted in following the notices uploaded through the common portal. Thus, this writ petition is allowed by setting aside the impugned order passed by the respondent dated 23.02.2023 and the matter is remitted back to the respondent for fresh consideration. The respondent shall proceed with the assessment and pass orders afresh, after providing an opportunity of hearing to the petitioner. The petitioner shall appear before the respondent on 04.03.2024 (Monday) along with the required documents. In order to avoid such a situation, the respondent shall also find out the possibility of issuing the notices through other modes, which are also made available u/s 169 of the TNGST Act 2017. Consequently, connected miscellaneous petition is closed.
Issues Involved:
The issues involved in the judgment are the validity of the order passed by the respondent based on discrepancies found in the Returns filed by the petitioner for the Assessment Year 2019-2020, the lack of opportunity for the petitioner to be heard before the order was passed, and the mode of service of notice by the respondent as per Section 169(d) of the TNGST Act 2017. Validity of Order: The petitioner, a Timber Trader, challenged the order passed by the respondent alleging that it was done without providing an opportunity of hearing. The petitioner, not well-versed with online portals, claimed ignorance of the notices issued through the portal. The respondent argued that notices were sent through the online portal as per Section 169(d) of the TNGST Act, and the petitioner should have verified and presented his case during the enquiry. The respondent contended that the petitioner failed to provide any materials during the enquiry and has the option to appeal the order. Mode of Service of Notice: Section 169(d) of the Tamil Nadu Goods and Services Tax Act 2017 outlines various methods of serving notices, including through the common portal. The petitioner, being unfamiliar with advanced technology, argued that he only submitted returns through his Auditor and was not aware of the notices uploaded on the portal. The Court acknowledged that while Section 169(d) allows for notice issuance through the common portal, other modes are also available to the respondent. Citing previous judgments, the Court emphasized the importance of ensuring proper communication methods, especially in cases where technical issues may affect online portals. Decision: In light of previous rulings and considering the petitioner's lack of familiarity with online processes, the Court allowed the writ petition, setting aside the impugned order and remitting the case back to the respondent for fresh consideration. The respondent was directed to provide an opportunity of hearing to the petitioner and explore alternative modes of issuing notices as per Section 169 of the TNGST Act 2017. The petitioner was instructed to appear before the respondent with necessary documents, and the respondent was given a deadline for passing appropriate orders. No costs were awarded in this matter.
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