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2024 (5) TMI 1422 - HC - GSTViolation of principles of natural justice - SCN has been posted in the View Additional Notices tab, instead of View Notices tab, which is the normal practice - HELD THAT - Reliance placed on the decision of this Court in the case of M/S. SABARI INFRA PRIVATE LIMITED, REPRESENTED BY ITS GENERAL MANAGER-FINANCE VERSUS ASSISTANT COMMISSIONER (ST) , CHENNAI 2023 (9) TMI 501 - MADRAS HIGH COURT wherein under similar circumstances, this Court has held that the petitioner should be given a fair opportunity and the matter was remitted back to the Department to pass a fresh assessment order, after hearing the writ petitioner. The writ petition is allowed and the order with consequential recovery notices and Form GST DRC-13 passed by the 1st respondent are set aside - petitioner shall deposit 10% of the Tax Component as a precondition without prejudice for being afforded a fresh hearing to object to the show cause notice - petition allowed.
Issues Involved:
The writ petition filed to quash the order dated 20.12.2023 and recovery notices dated 25.04.2024 and Form GST DRC-13 dated 06.05.2024 passed by the 1st respondent, alleging violation of natural justice principles. Violation of Natural Justice Principles: The petitioner's grievance was that the show cause notice was posted in the "View Additional Notices" tab instead of the "View Notices" tab, depriving them of the opportunity to effectively contest the proceedings. Citing the decision in Sabari Infra Pvt. Ltd. /vs/ Assistant Commissioner (ST), the Court held that the petitioner should be given a fair opportunity. Consequently, the Court allowed the writ petition, setting aside the order and recovery notices. The petitioner was directed to deposit 10% of the Tax Component as a precondition for a fresh hearing to object to the show cause notice. The respondent Department was instructed to conduct an enquiry and pass a fresh Assessment Order within eight weeks. Decision and Directions: The Court, following precedent, allowed the writ petition, setting aside the order and recovery notices. The petitioner was directed to deposit 10% of the Tax Component for a fresh hearing. The respondent Department was instructed to conduct an enquiry and pass a fresh Assessment Order within eight weeks. Consequently, connected miscellaneous petitions were closed with no costs incurred.
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