2024 (11) TMI 515 - HC - GST

Challenge to assessment orders relating to assessment year 2017-18 and 2018-19, respectively - unaware about the issuance of the intimation, show cause notice and assessment orders because the same were posted on the portal but not otherwise communicated to him - violation of principles of natural justice - HELD THAT - In view of the statutory mandate, the respondent cannot be faulted for posting the notices and orders on the GST portal. At the same time, it should be recognized that a small business person has been adversely affected without being provided an opportunity to contest the respective tax demand. The assessee has remitted 10% of the disputed tax amount under each assessment order, and this is the pre-deposit requirement even for a statutory appeal. The orders impugned herein are quashed and the matters are remanded for re-consideration. The petitioner is permitted to file a reply to the show cause notice within a maximum period of three weeks from the date of receipt of a copy of this order - Petition disposed off.

Summary

The petitioner challenged assessment orders for the years 2017-18 and 2018-19, stating lack of awareness due to notices being posted on the GST portal. The court quashed the orders, remanding the matters for re-consideration, allowing the petitioner to respond within three weeks. The respondent must provide a reasonable opportunity for a personal hearing before issuing fresh assessment orders within two months. Case disposed with no costs.