GST Notice Invalid as Sent to Wrong Email, Not Assessee’s Email Address: Madras HC

R. Soundararajan & Co. Vs Deputy Tax Officer (Madras High Court)

Introduction: This article explores the case of R. Soundararajan & Co. vs Deputy Tax Officer-1, where the Madras High Court, on 27.04.2022, quashed an impugned order due to an invalid GST notice. The petitioner argued that the notice was sent to a wrong email, violating principles of natural justice.

Detailed Analysis:

1. Background of the Writ Petition: R. Soundararajan & Co. filed a writ petition challenging the order dated 27.04.2022, asserting a total turnover discrepancy in the GST order. The petitioner contended that the GSTRI was Rs.1,67,60,124.15, SGST was Rs.14,08,714.97, and CGST was Rs.14,08,714.97, with an excess amount paid.

2. Lack of Personal Hearing: The petitioner highlighted that before passing the impugned order, no personal hearing was provided. This omission raised concerns about procedural fairness and adherence to natural justice principles.

Please become a Premium member. If you are already a Premium member, login here to access the full content.