2024 (9) TMI 1144 - HC - GST

Demand u/s 73 of the Central Goods and Service Tax Act, 2017 with interest and penalty - petitioner never received any show cause notice as the show cause notice was not uploaded on the GST portal under the heading Notices but appears to have been uploaded under the heading of Additional Notices - violation of principles of natural justice - HELD THAT - Perusal of the impugned order shows that the order does not specifically deal with any of the averments in the notice and appears to be an order passed in default on account of the petitioner neither filing a reply nor appearing for personal hearing. In view of the above and in view of the request of the petitioner that an opportunity be given to the petitioner to file a response to the show cause notice, the impugned order dated 15.12.2023 is set aside. Petition disposed off.

Summary

The petitioner challenged an order creating a demand under Section 73 of the Central Goods and Service Tax Act, 2017. The petitioner claimed they did not receive the show cause notice and had no opportunity to respond. The court set aside the impugned order and granted the petitioner 30 days to file a reply. The Proper Officer will then re-adjudicate the matter. The court did not comment on the merits of the case.