CA Misses GST SCN and Order: Madras HC directs for Reconsideration considering Remittance of Entire Late Fee for GSTR Non-Filing [Read Order]
Considering the taxpayer's unawareness of proceedings and full remittance of late fees, the order was remitted for reconsideration
![CA Misses GST SCN and Order: Madras HC directs for Reconsideration considering Remittance of Entire Late Fee for GSTR Non-Filing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CA-GST-Chartered-Accountant-SCN-Madras-High-Court-CA-Misses-GST-SCN-and-Order-GST-Return-taxscan.png "CA Misses GST SCN and Order: Madras HC directs for Reconsideration considering Remittance of Entire Late Fee for GSTR Non-Filing [Read Order]")
In a recent ruling, the Madras High Court directed the GST department to reconsider its order after taking into account the full remittance of the GST late fee for Non-filing of GST Returns ( GSTR ). The bench of Justice Senthilkumar Ramamoorthy considered the submission that the Chartered Accountant ( CA ) had failed to notice and inform the assessee about the Show Cause Notice ( SCN )...
In a recent ruling, the Madras High Court directed the GST department to reconsider its order after taking into account the full remittance of the GST late fee for Non-filing of GST Returns ( GSTR ).
The bench of Justice Senthilkumar Ramamoorthy considered the submission that the Chartered Accountant ( CA ) had failed to notice and inform the assessee about the Show Cause Notice ( SCN ) and GST orders and also the full remittance of late fee amount for non-filing of GST returns.
Prakash Fabricators & Electricals, represented by its sole proprietor R. Balaprakash, challenged a GST order that imposed a late fee and penalty for non-filing of annual returns and reconciliation statements. The assessee claimed he was unable to participate in the proceedings leading to the impugned order because GST compliances were entrusted to a Chartered Accountant, who failed to notice the show cause notice and the impugned order.
K. Siri Chadana, the assessee’s counsel, submitted that the late fee component in the impugned order is Rs. 1,54,800/-. However, she pointed out that a sum of Rs. 1,64,000/- had already been remitted by the petitioner. She sought an opportunity to contest the matter on its merits.
Apart from the contention of compliance of principles of natural justice, there were no other submissions for the GST department’s counsel.
The High Court observed that the taxpayer failed to file objections to the show cause notice. Considering the taxpayer's claim that they were unaware of the proceedings, the court stated that the interest of justice warrants reconsideration of the GST order, particularly since the petitioner had remitted the entire late fee portion. Thus, the bench set aside the GST order challenged and remanded the matter for reconsideration.
To Read the full text of the Order CLICK HERE
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