2024 (10) TMI 551 - HC - GST

Violation of principles of natural justice - Non-service of SCN - show cause notice and Form GST DRC-01 dated 30.09.2023 raised on the petitioner in the GST common portal, and the petitioner was unaware of the same - Wrongful availment of Input Tax Credit (ITC) for the financial year 2017-2018 - HELD THAT - The impugned show cause notice was uploaded on the GST Portal Tab. According to the petitioner, the petitioner was unaware of the issuance of the show cause notice through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice and that it is just and necessary to provide an opportunity to the petitioner to establish their case on merits and in accordance with law. The order impugned herein is set aside and the matter is remanded to the respondent for fresh consideration - Petition allowe by way of remand.

Summary

The petitioner challenged an order demanding payment of Rs. 31,514 for wrongly availing Input Tax Credit. The court set aside the order, remanding the matter for fresh consideration, directing the petitioner to file a reply within three weeks for further proceedings. The court found the original order was not served, violating principles of natural justice.