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2024 (6) TMI 950 - HC - GSTViolation of principles of natural justice - no opportunity of personal hearing - petitioner was unaware of the aforesaid order or notices that preceded the impugned order as they were posted in the GST common portal and that the petitioner/Proprietor of the petitioner was hospitalised due to ill health - HELD THAT - Considering the submissions made by the learned counsel for the petitioner and the learned Government Advocate for the respondent, considering the fact that the amount of tax involved is only Rs. 1,31,998/- (Rs. 65,992/- x 2) and considering the fact that a sum of Rs. 41,475/- has already been recovered form the petitioner towards arrears of due under the impugned order, the impugned order stands quashed by giving liberty to the petitioner to make fresh representation before the respondent within 30 days from the date of receipt of a copy of this order. The impugned order, which stands quashed, shall be treated as addendum to the show cause notice that preceded the impugned order. Petition disposed off.
Issues involved:
The petitioner challenges an order passed by the respondent u/s GST enactments, 2017 for the assessment year 2017-18. The petitioner claims unawareness of the order and notices due to hospitalization, while the respondent contends the Writ Petition lacks merit and should be dismissed due to expiry of appeal remedy limitation. Details of the Judgment: 1. Impugned Order and Notices: The petitioner challenges an order dated 28.12.2023 passed by the respondent for the assessment year 2017-18 u/s GST enactments, 2017. The impugned order follows notices in GST DRC 01A dated 25.09.2023, show cause notice in GST DRC 01 dated 29.09.2023, and three personal hearing notices issued to the petitioner on 27.09.2023, 16.10.2023, and 07.12.2023. 2. Contention of the Petitioner: The petitioner, A. Sivakumar, claims unawareness of the order and notices preceding it, as they were posted on the GST common portal while he was hospitalized due to ill health. The petitioner asserts that a sum of Rs. 41,475/- was recovered from his account on 30.05.2024. 3. Respondent's Position: The respondent confirms the demand proposed in the show cause notice, stating that the petitioner neither availed the opportunity of personal hearing nor filed any reply. The respondent unilaterally recovered further amounts from the petitioner's Electronic Credit Ledger, although only the power to block such account is vested with the respondent. 4. Legal Arguments and Dismissal: The learned Government Advocate for the respondent argues that the Writ Petition lacks merit and should be dismissed. Referring to relevant legal precedents, it is contended that the Writ Petition filed on 06.06.2024, concerning an order passed on 28.12.2023, should be dismissed as the appeal remedy was not available due to the expiry of the limitation prescribed u/s 107 of GST Act, 2017. 5. Judgment and Directions: After considering the submissions, the Court quashes the impugned order, allowing the petitioner to make a fresh representation within 30 days. The impugned order, now quashed, is to be treated as an addendum to the show cause notice. The respondent is directed to pass a fresh order on merits expeditiously, preferably within three months, ensuring the petitioner's hearing. 6. Disposition: The Writ Petition is disposed of with the above directions, with no costs imposed. Connected miscellaneous petitions are closed as a consequence of this judgment.
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