2025 (2) TMI 934 - HC - GST

Violation of principles of natural justice - non-service of SCN - net tax payable as computed by the respondent appears to be based on a failure to reconcile the returns that were submitted - HELD THAT - It is the case of the respondents that the notice which preceded the final order under Section 73 was placed in the Notices and Orders tab since by that time appropriate corrective measures had been taken on the portal thus ensuring that all notices were placed under the principal tab and being viewable. The writ petitioner is permitted to move an appropriate application for rectification bringing to the attention of the GST officer - petition disposed off.

Summary

The Delhi High Court, in a case concerning the Central Goods and Services Tax Act, 2017, addressed a writ petition challenging a final order based on a failure to reconcile tax returns. The petitioner claimed no notice was served prior to the order, but the respondent argued that the notice was available on the portal. The court allowed the petitioner to seek rectification by providing details to the GST officer for independent verification. The writ petition was disposed of with these directions.