2024 (7) TMI 366 - HC - GST

Violation of principles of natural justice - case of petitioner is that both the impugned orders and the notices, that preceded to the impugned orders, were not noticed by the petitioner as they were uploaded in the web portal and that the petitioner, being a small operator, failed to notice the same - HELD THAT - The petitioner is willing to deposit 10% of the disputed tax, this Court is inclined to remit the case back to the respondent to pass fresh orders on merits. The impugned orders, which stand quashed, shall be treated as addendum to the show cause notices dated 22.07.2023. Petition disposed off by way of remand.

Summary

Issues:
Challenging impugned orders under TNGST Act, 2017 for Assessment Years 2017-18 and 2018-19.

Analysis:
The petitioner contested impugned orders dated 17.10.2023 and 08.11.2023 under Section 73 of TNGST Act, 2017, confirming demands for IGST, CGST, and SGST reversals along with interest for the relevant period. The petitioner claimed ignorance of the orders and notices uploaded on the web portal due to being a small operator not regularly checking the portal.

The petitioner's counsel argued for an opportunity before the State Tax Officer, Nagercoil-1 Assessment Circle, citing the petitioner's business nature of selling computers and infrequent web portal monitoring. Conversely, the Additional Government Pleader maintained that the delay in filing the Writ Petitions rendered them meritless, as the statutory appeal period had expired under Section 107 of TNGST Act, 2017.

After considering both sides, the Court decided to remit the case back to the respondent for fresh orders on merits. The impugned orders were quashed, to be treated as addendum to the show cause notices issued earlier. The petitioner was directed to deposit 10% of the disputed tax electronically and respond to the show cause notice within 30 days. The first respondent was instructed to issue fresh orders promptly, preferably within three months, after hearing the petitioner.

In conclusion, the Writ Petitions were disposed of with the mentioned directions, without imposing any costs. The connected miscellaneous petitions were closed accordingly.