2024 (12) TMI 1069 - HC - GST

Challenge to impugned order passed by the respondent relating to the assessment year 2021-2022 - neither the show cause notices nor the impugned order of assessment has been served by tendering to the petitioner or by registered post, instead it was uploaded in the common portal - violation of principles of natural justice - HELD THAT - The impugned order dated 01.03.2024 is set aside and the petitioner shall deposit 25% of the disputed tax within a period of two (2) weeks from the date of receipt of a copy of this order. On complying with the above condition, the impugned order of assessment shall be treated as show cause notice and the petitioner shall submit its objections within a period of four (4) weeks from the date of receipt of a copy of this order along with supporting documents/material. Petition disposed off.

Summary

The High Court of Madras set aside the impugned order dated 01.03.2024 relating to the assessment year 2021-2022. The petitioner, a dealer in Electrical and Electronic items, was given the opportunity to deposit 25% of the disputed tax within two weeks and submit objections within four weeks. Failure to comply would result in the restoration of the impugned order of assessment. The Writ Petition was disposed of with no costs.