Madras High Court’s single bench quashed order passed against East Coast Constructions and Industries Limited. The assessee’s grievance stems from the fact that, since the inception of GST on, all notices and communications were consistently sent/hosted on the petitioner’s Dashboard under “View Notices and Orders.” However, recently, the respondent has started placing these notices/communications under a different head in the Dashboard.
The petitioner, East Coast Constructions and Industries Ltd contented that this confusion is what led to him not responding to the notices sent by the respondent. The respondent, TNGST(Tamil Nadu Goods and Services Tax) department, argued that there was a proper communication of notices in accordance with Section 169 of the TNGST Act, 2017. Additional Government Pleader also questioned the necessity of bringing up the petitioner’s grievances before the High Court. He contended that the petitioner should seek out remedy for his grievances before the Appellate Authority under Section 107 of the TNGST Act, 2017.
The Court observed that it is not inclined to direct the petitioner to approach the Appellate Authority, The single bench held that the petitioner deserves a fair chance since there appears to be a discrepancy in the turnover indicated in Form GST ASMT-10 dated 21.03.2022 and in Form GSTR-1 and Form GSTR-3B.
Justice C. Sharavanan in his judgment set aside the impugned order, and instructed the reconsideration of the case by the respondent.The court instructed the respondent to address the issue arising from hosting information in the Dashboard menu while reconsidering the matter. .
The assessee was represented by Joseph Prabakar. The respondent was represented by C.Harshara(Additional Government Pleader)
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