2024 (9) TMI 493 - HC - GST

Violation of principles of natural justice - petitioner was unaware of the impugned orders and the notices that preceded the impugned orders as they were posted in the GST common portal and therefore, the petitioner failed to note the same - HELD THAT - The Court is of the view that the impugned orders passed during the month of December 2023 and January 2024 are liable to be set aside and the cases be remitted back to the respondent to pass fresh orders on merits after giving an opportunity to the petitioner being re-heard. The impugned orders, which stand quashed, shall be treated as addendum to the notices that preceded the impugned orders. The petitioner shall file a reply within a period of 30 days from the date of receipt of a copy of this order. Petition allowed.

Summary

The High Court of Madras allowed the Writ Petitions filed by the petitioner, the legal heir of Late A. Radhakrishnan, directing the respondent to set aside the impugned orders for assessment years 2017-18 and 2018-19. The Court ordered the respondent to pass fresh orders after giving the petitioner an opportunity to be re-heard. The impugned orders were quashed, and the petitioner was given 30 days to file a reply. The respondent was directed to pass fresh orders within three months, with the petitioner being heard. No costs were awarded.