Issuing GST Order Manually Without Considering Reply on GST Portal Amounts to Violation of Principles of Natural Justice: Telangana HC Rules In Favour of Ola Fleet Technologies [Read Order]
The court disposed of the writ petition by setting aside the order and the Authority is directed to consider the reply filed by the petitioner to the show-cause notice and proceed further in accordance with law from that stage
![Issuing GST Order Manually Without Considering Reply on GST Portal Amounts to Violation of Principles of Natural Justice: Telangana HC Rules In Favour of Ola Fleet Technologies [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Service-Tax-GST-Portal-Ola-Fleet-Technologies-TAXSCAN.jpeg "Issuing GST Order Manually Without Considering Reply on GST Portal Amounts to Violation of Principles of Natural Justice: Telangana HC Rules In Favour of Ola Fleet Technologies [Read Order]")
In ruling in favour of Ola Fleet Technologies, the Telangana High Court held that issuing Goods and Service Tax ( GST ) order manually without considering reply on GST Portal amounts to violation of principles of natural justice. The petitioner/assessee M/s OLA Fleet Technologies Private Limited, filed petition under Article 226 of the Constitution challenging the Order-in-Original...
In ruling in favour of Ola Fleet Technologies, the Telangana High Court held that issuing Goods and Service Tax ( GST ) order manually without considering reply on GST Portal amounts to violation of principles of natural justice.
The petitioner/assessee M/s OLA Fleet Technologies Private Limited, filed petition under Article 226 of the Constitution challenging the Order-in-Original dated 25.04.2024. The principle ground of attack to this order is that when the petitioner was put on show-cause notice, the petitioner filed reply dated 16.04.2024. The petitioner submitted that the ‘status’ shows that: ‘Reply furnished, pending for order by tax officer’. It is urged that reply was on record, but Authority opined that the petitioner failed to submit his reply. This runs contrary to record and thereby, the valuable right of the petitioner to defend through reply as well as right of personal hearing was taken away.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
The division bench of Justice Sujoy Paul and Justice Namavarapu Rajeshwar Rao has observed that the recording in the portal i.e., ‘Reply furnished, pending for order by tax officer’ makes it clear that the petitioner’s reply to show-cause notice was received by the respondents. Thus, finding given by the Authority in the order that the petitioner failed to submit his reply is factually incorrect and cannot sustain judicial scrutiny. If the reply of the petitioner is not considered, the principles of natural justice were grossly violated.
The court disposed of the writ petition by setting aside the order and the Authority is directed to consider the reply filed by the petitioner to the show-cause notice and proceed further in accordance with law from that stage.
Complete Supreme Court Judgment on GST from 2017 to 2024 with Free E-Book Access, Click here
Praveen K Nair appeared for the petitioner and Gadi Praveen Kumar appeared for the respondent.
To Read the full text of the Order CLICK HERE
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