2024 (9) TMI 986 - HC - GST

Violation of principles of natural justice - SCN and assessment order were uploaded on the View Additional Notices and Orders tab on the GST portal and not communicated to the petitioner through any other mode - HELD THAT - On examining the documents placed on record, it appears that the impugned orders were issued without hearing the petitioner. The petitioner has also placed on record the payment receipt pertaining to the payments of Rs.88,028/- 3,05,551/-, respectively. The impugned orders relate only to interest. In these circumstances, it is just and appropriate that the petitioner be provided an opportunity to contest the interest liability on merits. The orders impugned herein dated 17.03.2023 are set aside and the matters are remanded to the respondent for reconsideration. The petitioner is permitted to submit a reply to the show cause notices with in a period of 15 days from the date of receipt of a copy of this order. Petition disposed off by way of remand.

Summary

The High Court of Madras set aside orders dated 17.03.2023 related to GST assessment periods 2018-2019 and 2019-2020. The petitioner was not informed of the proceedings properly. The petitioner discharged interest liabilities of Rs.88,028/- & Rs.3,05,551/- respectively. The court remanded the matters to the respondent for reconsideration, allowing the petitioner to contest the interest liability. The respondent must provide a reasonable opportunity, including a personal hearing, and issue fresh orders within two months of receiving the petitioner's reply. No costs were awarded.