Panjatcharam Kumaravel Vs Deputy State Tax Officer-I (Madras High Court)
In a significant ruling, the Madras High Court quashed the GST order dated November 21, 2023, in the case of Panjatcharam Kumaravel vs. Deputy State Tax Officer-I. This decision was made in response to a writ petition filed by the petitioner, who argued that he was denied an opportunity to respond to a showcause notice related to GST arrears. The court’s judgment underscores the importance of procedural fairness and due process in tax-related matters.
Background
Panjatcharam Kumaravel, engaged in the business of distributing “Rich & Roy” sweets and snacks through his enterprise M/s. Dhanalakshmi Agencies, faced GST demands based on alleged discrepancies in his returns for the assessment year 2017-2018. The petitioner obtained due registration under the Tamil Nadu Goods and Services Tax Act, 2017, with GSTIN 33AJOPK7058F1Z1.
Petitioner’s Contentions
The petitioner received a letter on March 4, 2024, from the GST authorities regarding non-payment of GST arrears, which he could not trace on the GST portal. Upon further investigation with his consultant, he discovered various notices and orders had been issued and uploaded on the GST portal under the “View Additional Notices and Orders” tab, including:
1. Discrepancy notice dated August 30, 2023.
2. Tax intimation notice dated September 15, 2023.
3. Show Cause Notice (SCN) dated September 22, 2023.
4. Reminder notice and personal hearing notice dated November 2, 2023.
5. Final order dated November 21, 2023.
Additionally, on March 7, 2024, his bank account was marked with a lien due to an attachment order by the Commercial Tax Department.
