2024 (10) TMI 1434 - HC - GST

Challenge to assessment order - SCN were merely uploaded on the GST portal and not communicated to the petitioner in any of the other modes specified in Section 169 of the applicable GST statutes - violation of principles of natural justice - HELD THAT - The documents on record clearly indicate that an intimation and show cause notice preceded the assessment order. The records also disclose that personal hearings were offered to the petitioner. In these circumstances, the explanation of the petitioner that he was unaware of proceedings, in spite of being a registered person, is not wholly convincing. At the same time, it should be recognized that the petitioner was not heard and therefore did not have the opportunity to contest the tax demand on merits. The learned counsel for the petitioner is agreeable to remit 10% of the disputed tax demand as a condition for remand. In these circumstances, solely with a view to provide an opportunity to the petitioner, the impugned assessment order is quashed subject to the condition that the petitioner remits 10% of the disputed tax demand with in a period of three weeks from the date of receipt of a copy of this order - petition disposed off.

Summary

The petitioner challenged an assessment order citing lack of natural justice as he was not informed properly about the proceedings. The court found that intimation and show cause notice were issued but the petitioner was not heard. The assessment order was quashed with a condition to remit 10% of the disputed tax demand within three weeks and reply to the notice. The assessing officer must then provide a reasonable opportunity, including a personal hearing, and issue a fresh assessment order within two months. Case disposed of with no costs.