2024 (9) TMI 1231 - HC - GST

Violation of the principles of natural justice - petitioner did not receive the SCN pursuant to which the impugned order was passed - petitioner states that the impugned SCNs were projected on the portal under the tab Additional Notices and Orders and therefore, the petitioner had no reason to access the same - HELD THAT - The present petition is allowed and the impugned order is set aside. The petitioner may file reply to the impugned SCNs along with all relevant documents relied upon by it within a period of two weeks from date. The adjudicating authority shall consider the same and pass an appropriate order after affording the petitioner an opportunity to be heard. Petition disposed off.

Summary

The petitioner challenged an order passed under the IGST Act, CGST Act, and SGST Act for the tax period from April 2018 to March 2019, citing violation of natural justice as they did not receive the Show Cause Notices. The High Court allowed the petition, set aside the impugned order, and directed the petitioner to file a reply to the SCNs within two weeks for further consideration by the adjudicating authority. The matter is disposed of accordingly.