2023 (3) TMI 1261 - HC - GST

Principles of Natural Justice - Validity of impugned order - no pre-assessment notice/show cause notice was issued prior to passing of the impugned order - transitional credit allegedly wrongly availed along with interest at the rate of 24% - HELD THAT - The petitioner has placed on file at pages 13 and 14 of compilation dated 15.12.2020 accompanying the typed set the screen shot of the dash board of the user/tax payer on the Goods and Services Tax website setting out the sequence of notices issued between 30.10.2018 and 14.05.2020 to the petitioner. Nowhere, do notice dated 20.09.2019 or Form DRC 01 dated 05.02.2020 figure. There is no defence to this position. In light of the documentary evidence that has been produced which is a print out of the virtual summary of notices issued to the petitioner and this being the admitted position, the impugned order is liable to be set aside - Petition allowed.

Summary

Issues involved: Lack of pre-assessment notice/show cause notice u/s Tamil Nadu Goods and Services Tax Act, 2017.

Summary:

Issue 1: Lack of pre-assessment notice/show cause notice
The petitioner challenged an order passed u/s Tamil Nadu Goods and Services Tax Act, 2017, alleging no pre-assessment notice was issued. The impugned order referred to a notice dated 20.09.2019 and Form DRC 01 dated 05.02.2020, which the petitioner claimed were never received physically or online. The officer contended that the notice was issued online, but the petitioner presented a screen shot of notices issued, which did not include the mentioned notices. As there was no response to the notices, a demand was raised on transitional credit with interest. The court found the documentary evidence provided by the petitioner, showing the absence of the mentioned notices, to be conclusive. Consequently, the impugned order was set aside, and the Writ Petition was allowed with no costs.