2024 (10) TMI 1295 - HC - GST

Violation of principles of natural justice - petitioner was unaware of proceedings culminating in the impugned order because GST compliances were entrusted to an auditor, who failed to notice the show cause notice and order on the GST portal - HELD THAT - On examining the impugned order, it is clear that the tax proposal was confirmed because the tax payer did not file objections to the tax proposal. In view of the assertion that the tax payer could not participate in proceedings on account of being unaware of such proceedings, the interest of justice warrants that the petitioner be provided an opportunity by putting the petitioner on terms. The impugned order dated 17.04.2024 is set aside on condition that the petitioner remits 10% of the disputed tax demand with in a period of 15 days from the date of receipt of a copy of this order. With in the said period, the petitioner is permitted to submit a reply to the show cause notice - Petition disposed off.

Summary

The High Court of Madras set aside the order dated 17.04.2024 due to breach of natural justice principles. The petitioner must remit 10% of the disputed tax demand within 15 days and can submit a reply to the show cause notice. The respondent must provide a reasonable opportunity for a personal hearing and issue a fresh order within three months from receiving the petitioner's reply. The Writ Petition is disposed of without costs.