2024 (9) TMI 51 - HC - GST

Violation of provision of Section 16 of the TNGST/CGST Act, 2017 - provision of Section 16 of the TNGST/CGST Act, 2017 - HELD THAT - Considering the facts that the notices and orders were uploaded in the portal under the Additional Notices Column and therefore, the petitioner had no occasion to view the said column and the impugned order was passed without affording an opportunity to the petitioner to establish his case before the authorities concerned, which is clear violation of principles of natural justice and the entire tax demand was recovered from the petitioner, this Court is inclined to set aside the impugned order dated 29.12.2023 in Ref.No.ZD331223253373R and consequential recovery notice in Roc.369/A1/2024, dated 17.05.2024 issued by the second respondent to the third respondent are set aside. While setting aside the impugned order as well as the recovery notice, this Court remits the matter back to the first respondent for reconsideration. The petitioner is directed to file a reply within a period of two (2) weeks. After receipt of the reply, the authorities concerned shall fix a date for personal hearing by sending a physical notice to the petitioner providing 14 days time and thereafter, pass orders on merits and in accordance with law. This Writ Petition is disposed of.

Summary

The High Court of Madras set aside the order and recovery notice issued to the petitioner due to violation of natural justice principles. The matter is remitted back for reconsideration, with the petitioner directed to file a reply and a personal hearing to be conducted before passing new orders.