2024 (9) TMI 818 - HC - GST

Challenge to assessment order - cancellation of GST registration - no-service of SCN/ order - principles of natural justice - HELD THAT - The petitioner has stated categorically in the affidavit that the GST registration was cancelled on 25.09.2019. In those circumstances, it is reasonable that the petitioner would not monitor the GST portal continually. Nonetheless, in view of the submission of learned Government Advocate that the notice and order were also communicated by e-mail, it is just and appropriate that the petitioner be provided an opportunity by putting the petitioner on terms. The impugned order dated 23.08.2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand as agreed to with in a maximum period of two weeks from the date of receipt of a copy of this order - petition disposed off.

Summary

The High Court of Madras set aside the assessment order dated 23.08.2023 on the condition that the petitioner remits 10% of the disputed tax demand within two weeks. The petitioner will then be allowed to submit a reply to the show cause notice, followed by a fresh order within three months. The bank attachment is lifted, and the case is closed with no costs.