The Madras High Court directed the GST (Goods and Services Tax) department to issue a fresh assessment order after conducting an enquiry over SCN (Show Cause Notice) uploaded in the ‘Additional Notices’ Tab.
A writ petition has been filed by the Petitioner, Bombay Hardware Pvt. Ltd to challenge a GST assessment order on the grounds of procedural irregularities that allegedly breached principles of natural justice.
The petitioner, represented by Mrs. Hema Muralikrishnan, argued that the proceedings lacked fairness due to the manner in which the show cause notice was handled.
During the hearing, Mrs. Muralikrishnan submitted that the show cause notice was posted in the “View Additional Notices” tab instead of the standard “View Notices” tab which is the normal practice, depriving the petitioner of an effective opportunity to contest the proceedings.
Additionally, it was submitted that the petitioner would have had an opportunity to contest the proceedings effectively, if it was posted in the “View Notice” tab. On 17.05.2024, the petitioner has also paid 10% of the tax demanded by the first respondent in the impugned order.
Considering the observation in the case of Sabari Infra Pvt. Ltd. vs Assistant Commissioner (ST), the bench of Justice P B Balaji directed the following:
The High Court did not direct to 10% pre-deposit as it was already paid by the petitioner. Consequently connected miscellaneous petitions were also closed. Mrs. K. Vasanthamala appeared for the respondent.
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