2024 (9) TMI 1207 - HC - GST

Violation of principles of natural justice - petitioner did not have a reasonable opportunity to contest the tax demand on merits - SCN preceding the assessment order were uploaded on the view additional notices and orders tab on the GST portal and not communicated to the petitioner through any other mode - HELD THAT - On examining the documents on record, it is evident that the petitioner did not participate in proceedings leading to the impugned order. In the affidavit, it is asserted that all the notices and orders were uploaded on the view additional notices and orders tab of the GST portal. In these circumstances, the interest of justice warrants that an opportunity be provided to the petitioner albeit by putting the petitioner on terms. The order dated 08.06.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within fifteen days from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is directed to submit a reply to the show cause notice - petition disposed off.

Summary

The High Court of Madras set aside the order dated 08.06.2023, as the petitioner did not have a reasonable opportunity to contest the tax demand. The petitioner, a civil works contractor under GST enactments, was not informed about the proceedings leading to the order. The court directed the petitioner to remit 10% of the disputed tax demand within fifteen days and submit a reply to the show cause notice. The respondent is to provide a reasonable opportunity to the petitioner, including a personal hearing, and issue a fresh order within two months. Case W.P.No.9227 of 2024 is disposed of with no costs.