2024 (11) TMI 1404 - HC - GST

Challenge to order of assessment and the DRC-07 notice and the order passed in the rectification application - order of assessment made without giving opportunity to the petitioner based upon which the notice of DRC-07 was issued - violation of principles of natural justice - HELD THAT - Considering the fact that no reasons whatsoever have been assigned except to make the statement that no satisfactorily reasons attached to the annexure had been made out, the first respondent had not given any reasons. Section 161 of the TNGST Act indicates that when such an application is made and if no error on the face of record had been made out to the applications for rejection are to be rejected. In the present case, the petitioner has pointed out an error in his return, which he seeks to rectify for passing the revised order of assessment. The said reasons had not been considered by the first respondent and therefore, the impugned order dated 04.06.2024 rejecting the application of the writ petitioner for rectification alone is hereby set aside and remitted back to the first respondent for passing a fresh order after considering the reasons and pass appropriate orders. If the authorities decide not to entertain the said request, he shall give detailed reasons as to why the said order is being made. Further proceedings, pursuant to DRC- O7 notice dated 02.01.2024 shall be kept in abeyance. This writ petition stands disposed of.

Summary

The High Court of Madras set aside the order rejecting the petitioner's rectification application and remitted it back to the first respondent for a fresh decision. The court directed the authorities to consider the reasons provided by the petitioner and provide an opportunity for a hearing. The proceedings related to the DRC-07 notice were ordered to be put on hold. The petitioner must complete the hearing within six weeks. The writ petition was disposed of with no costs.