The Kerala High Court quashed assessment order passed under the Goods and Service Tax Act (GST Act), 2017 as the official copy of GST ASMT-10 or show cause notice (SCN) was not served.
Notice in Form GST ASMT-10 under Rule 99(1) of the Central Goods and Services Tax Rules, 2017/State Goods and Services Tax Rules, 2017 was issued to the petitioner on 29.9.2023 and on the very next day, a show cause notice under Section 73 of the Central Goods and Services Tax Act, 2017/State Goods and Services Tax Act, 2017 came to be issued.
The counsel for the petitioner submitted that no official copy of the notice either in GST ASMT-10 or the show cause notice dated 30.9.2023 under Section 73 was issued to the petitioner physically and the same were uploaded in the GST portal.
Since the petitioner’s registration had been cancelled before issuance of the said notices, the petitioner did not file reply to the said show cause notices. Otherwise, the petitioner was not granted any time in the notice so issued in GST ASMT-10 and therefore, there has been violation of the principles of natural justice in passing the assessment order.
It is also not in dispute that the petitioner’s GST registration was cancelled before the said notices were uploaded in the GST portal.
A Single Bench of Justice Dinesh Kumar Singh observed that “In view thereof, I find that there is violation of the principles of natural justice and, therefore, the impugned assessment order, is unsustainable and the same is hereby set aside. The matter is remanded back to the file of the assessing authority, 1st respondent, to pass fresh a order. The petitioner is permitted to file reply to the show notice dated 30.9.2023, within a period of three (3) days from today.”
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