2024 (7) TMI 367 - HC - GST

Violation of principles of natural justice - non-service of SCN - Notices went unnoticed, as they were hosted in the GST common portal - HELD THAT;- The impugned orders are set aside and the case is remitted back to the respondent to pass a fresh order on merits and in accordance with law as expeditiously as possible, preferably within a period of 6 months from the date of receipt of a copy of this order subject to the petitioner filing a reply to the respective notices and subject to the petitioner depositing 10% of the disputed amount without prejudice to its right in the aforesaid proceeding. The impugned orders, which stands quashed, shall be treated as addendum to the show cause notices issued to the petitioner. Petition allowed. by way of remand.

Summary

Issues involved:
Challenge to impugned orders for assessment years 2017-18 to 2021-22, Notices issued in Form GST DRC - 01A and Form GST DRC -01, Failure to respond to notices, Petitioner's willingness to deposit 5% of disputed tax amount, Directions to ascertain service of annexures to impugned orders, Setting aside impugned orders, Remitting case back to respondent for fresh order, Timelines for fresh order, Requirement for petitioner to file a reply, Impugned orders treated as addendum to show cause notices, Allowing the Writ Petitions, No costs, Closure of connected Miscellaneous Petitions.

Detailed Analysis:

1. The petitioner challenged impugned orders dated 07.08.2023 for assessment years 2017-18 to 2021-22, following notices in Form GST DRC - 01A and Form GST DRC -01. The petitioner claimed the notices were unnoticed as they were on the GST common portal, leading to failure to respond and subsequent passing of impugned orders.

2. The petitioner, willing to deposit 5% of disputed tax amount for each assessment year, sought relief. The learned Additional Government Pleader was tasked with confirming the service of annexures to the impugned orders on the petitioner.

3. After considering submissions, the impugned orders were set aside, and the case was remitted to the respondent for a fresh order within 6 months. The petitioner must reply to notices and deposit 10% of the disputed amount without prejudice. Quashed impugned orders are to be treated as addendum to show cause notices, requiring the petitioner to file a reply with defenses from the writ petitions.

4. The Writ Petitions were allowed with no costs, and connected Miscellaneous Petitions were closed. The judgment provided a comprehensive resolution to the issues raised, ensuring fairness and procedural compliance in the assessment proceedings.