Tvl. KGK Construction Vs Deputy State Tax Officer (Madras High Court)
In the case of Tvl. KGK Construction Vs Deputy State Tax Officer, the Madras High Court addressed the petitioner’s contention of being unaware of GST proceedings due to notices uploaded on the GST portal’s “View Additional Notices and Orders” tab, leading to a lack of communication regarding the impugned order dated 11.10.2023.
The petitioner, claiming ignorance of proceedings, challenged an order dated 11.10.2023, citing notices uploaded on an obscure portal tab without direct communication. The tax proposal concerned GSTR 3B vs 2A disparity, with the petitioner agreeing to remit 10% of disputed tax demand for reconsideration.
While the Government Advocate argued timely intimation and issuance of notices, the court emphasized procedural fairness. Acknowledging the petitioner’s contentions, it set aside the impugned order, remanding the matter with a 10% pre-deposit condition for reconsideration. The petitioner was granted the opportunity to reply to the show cause notice within two weeks, ensuring due process and fair adjudication.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
By asserting that the petitioner was unaware of proceedings culminating in the impugned order since the notices and orders were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode, the present writ petition was filed impugning order dated 11.10.2023.
