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2024 (5) TMI 1309 - HC - GSTDemand including penalty u/s 73 of the CGST Act 2017 - Petitioner was unaware of the initiation of any proceedings and accordingly could not respond to the same - Violation of principles of natural justice - HELD THAT - Petitioner has made out a case that Petitioner has missed out the receipt of the notice as it was merely uploaded on the portal under the category of Additional Notices tab and accordingly could not respond to the Show Cause Notice. The impugned order 04.12.2023 is set aside. Since the only reason for passing the impugned order is that Petitioner had not filed any reply/explanation Petitioner needs to be granted one opportunity to respond to the Show Cause Notice and thereafter the Show Cause Notice to be re-adjudicated - Respondent are directed to open the portal to enable the Petitioner to file a response to the said Show Cause Notice dated 23.09.2023 which shall be filed within a period of four weeks. Petition disposed off.
Issues Involved: Impugned order passed u/s 73 of the Central Goods and Services Tax Act, 2017 due to failure to respond to Show Cause Notice uploaded on the web portal under 'Additional Notices' tab without direct communication.
Issue 1: Lack of Communication Regarding Show Cause Notice The petitioner challenged the order dated 04.12.2023, which created a demand against them u/s 73 of the CGST Act, 2017, based on a Show Cause Notice dated 23.09.2023. The petitioner claimed they were unaware of the proceedings as the notice was only uploaded on the web portal under 'Additional Notices' without any direct communication. The petitioner argued that had the notice been placed correctly, they would have responded and participated in the proceedings. Issue 2: Judicial Precedents and Portal Design Reference was made to judgments from the Madras High Court highlighting similar issues where notices were placed under 'Additional Notices' instead of 'View Notices and Orders'. The petitioner emphasized the need for proper placement of notices for effective communication. Another judgment mentioned the redesign of the portal to consolidate 'View Notices' and 'View Additional Notices' under one heading, addressing the confusion caused by the previous design. Issue 3: Setting Aside Impugned Order The High Court set aside the impugned order of 04.12.2023, noting that the petitioner's failure to respond was the sole reason for the order. The court directed the respondents to allow the petitioner to file a response to the Show Cause Notice within four weeks and to re-adjudicate the matter after a personal hearing. The court clarified that it did not delve into the merits of the case, preserving the rights and contentions of both parties. In conclusion, the High Court's judgment addressed the lack of proper communication of the Show Cause Notice, referencing similar cases and emphasizing the importance of correct placement on the web portal. The impugned order was set aside, granting the petitioner an opportunity to respond and have the matter re-adjudicated in accordance with the law. The court's decision focused on procedural fairness and ensuring the petitioner's right to be heard in the proceedings.
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