2024 (10) TMI 1292 - HC - GST

Non-service of SCN - order not communicated to the petitioner through any mode, including by uploading the same on the GST portal - violation of principles of natural justice - assessment period July 2017 to December 2017 - HELD THAT - Pursuant to the order dated 09.01.2019, by notice dated 26.11.2020, the petitioner was called upon to remit the tax dues in relation to the order dated 09.01.2019. In spite of receiving the notice, the petitioner did not take any steps to obtain a copy of such order within a reasonable time. Instead, after receipt of the garnishee order, the petitioner addressed a communication to the first respondent on 15.05.2024 requesting for a certified copy of the impugned order and filed this writ petition upon receipt thereof. Although a period of limitation is not prescribed for the initiation of proceedings under Article 226 of the Constitution of India, it is needless to say that the petitioner is required to approach the Court within a reasonable time. By taking into account the fact that the order is dated 09.01.2019 and the petitioner has filed this writ petition on 24.05.2024, the petitioner is not entitled to discretionary relief. Petition dismissed.

Summary

The High Court of Madras dismissed W.P.No.14453 of 2024 challenging an order dated 09.01.2019 for assessment period July 2017 to December 2017. The petitioner failed to approach the Court within a reasonable time, leading to the dismissal of the writ petition.