SCN uploaded in ‘Additional Notices’ Tab in GST Portal: HC directs fresh assessment

Bombay Hardware Pvt Ltd Vs Assistant Commissioner (ST) (Madras High Court)

In a recent case of Bombay Hardware Pvt Ltd Vs Assistant Commissioner (ST), the Madras High Court delivered a significant judgment directing the GST Department to issue a fresh assessment order. The petitioner sought to quash an order dated 18.12.2023, alleging a violation of natural justice principles.

The crux of the petitioner’s grievance lies in the irregular posting of the show cause notice in the “View Additional Notices” tab instead of the usual “View Notices” tab on the GST portal. This discrepancy deprived the petitioner of the opportunity to effectively contest the proceedings. Additionally, the petitioner had paid 10% of the tax demanded by the respondent, further underscoring their commitment to resolving the matter judiciously.

Drawing precedent from a similar case, Sabari Infra Pvt. Ltd. Vs Assistant Commissioner (ST), wherein the Madras High Court emphasized the importance of affording a fair opportunity to the petitioner, the court ruled in favor of the petitioner. The judgment mandates the respondent Department to conduct an enquiry and issue a fresh assessment order within eight weeks, aligning with legal procedures.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

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