The Madras High Court quashes assessment order on the ground of non-issuance of pre-assessment notice.
The writ petition was filed under Article 226 of the Constitution of India praying to issue a Writ of Certiorarified Mandamus quashing impugned order uploaded in the GST portal and consequent attachment notice issued by the respondent to the petitioner’s Banker, M/s State Bank of India.
The main ground on which order dated passed in terms of the provisions of the Tamil Nadu Goods and Services Tax Act, 2017 (‘TNGST Act’) is assailed is that no pre-assessment notice/show cause notice was issued prior to passing of the impugned order.
It is the petitioner’s, M/s My Home Industries Pvt Ltd, case is that notice and Form DRC 01 were never received, either physically or by way of online modes of service.
A perusal of the impugned order contained, inter alia, that an opportunity of personal hearing, was issued and goes on to say that there was no response to the notice either by way of written reply or personal hearing and hence, DRC 01 was issued. The order proceeds to raise a demand on the transitional credit allegedly wrongly availed along with interest at the rate of 24%.
However, the petitioner has placed on file, accompanying the typed set the screen shot of the dash board of the user/tax payer on the Goods and Services Tax website setting out the sequence of notices issued between 30.10.2018 and 14.05.2020 to the petitioner. Nowhere, do notice or Form DRC 01 dated 05.02.2020 figure. There is no defence to this position.
The Court of Dr Justice Anita Sumanth noted that “In light of the documentary evidence that has been produced which is a print out of the virtual summary of notices issued to the petitioner and this being the admitted position, the impugned order is liable to be set aside.”
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