2024 (8) TMI 769 - HC - GST

Maintainability of petition - availability of alternative remedy of appeal - cancellation of GST registration - all the notices were uploaded in the portal - HELD THAT - Since all the notices were uploaded in the portal and the petitioner has not noticed the same, the RC was cancelled by the respondent on 11.07.2023 due to the reason that the petitioner discontinued the business. In this circumstance, the assessment orders pertaining to the years 2018-19, 2019- 20 and 2020-21 are well within the limitation period. However, the assessment order pertaining to year 2021-22 is beyond the limitation period. Therefore, he requested for waiver of pre-deposit of 10%. This Court does not accept the contention of the learned counsel for the petitioner for the reason that the reply of the petitioner was not accepted and that is the reason DRC-01A was issued. Though the notices were uploaded, the petitioner did not file their reply. It is the fault of the petitioner. This Court is inclined to grant liberty to the petitioner to avail the appeal remedy and accordingly, the petitioner is permitted to file an appeal before the authority concerned within a period of 30 days from the date of receipt of a copy of this order - Petition disposed off.

Summary

The High Court of Madras heard Writ Petitions challenging orders by the Assessing Authority related to GST issues. The petitioner claimed unawareness of notices uploaded on the GST portal, leading to cancellation of registration and blocking of input tax credit. The Court ruled against the petitioner, allowing them to appeal within 30 days while directing consideration of the appeal by adjusting the blocked tax credit. The Writ Petitions were disposed of with no costs.