The Madras High Court directed a pre-deposit of 10% to consider the case afresh in the case where SCN ( Show Cause Notice ) was uploaded in ‘Additional Notices’ Tab instead of ‘View Notices’ in the GST ( Goods and Services Tax ) portal.
The writ petition was filed by Sri Manikandan Plywoods seeking to quash the GST assessment order, consequential recovery notices and Form GST DRC-13 passed by The Assistant Commissioner ( ST )( FAC ) on the ground that the proceedings have taken place violating the principles of natural justice.
The court heard Mr. J. Adithya Reddy, counsel for the petitioner and Mr.K.Vasanthamala, Government Advocate for the respondent.
The bench noted that the grievance of the petitioner is that Show Cause Notice has been posted in the “View Additional Notices” tab, instead of “View Notices” tab, which is the normal practice. The petitioner would have had an opportunity to contest the proceedings effectively, if it was posted in the “View Notice” tab.
The petitioner also placed reliance on the decision of this Court in the case of Sabari Infra Pvt. Ltd. /vs/ Assistant Commissioner ( ST ) in W.P.Nos.22369, etc., of 2023 dated 31.07.2023 reported in 2023(10) Centax 92 ( Mad. ) , wherein similar circumstances, this Court has held that the petitioner should be given a fair opportunity and the matter was remitted back to the Department to pass a fresh assessment order, after hearing the writ petitioner.
Drawing from precedent, the bench of Justice P B Balaji allowed the writ petition following directions:
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