Chettiar Stores Vs Deputy State Tax (Madras High Court)
Opportunity of a personal hearing is required to be provided even when the Assessee did not check the GST portal after the cancellation of the GST registration
The Hon’ble Madras High Court in the case of Chettiar Stores v. Deputy State Tax Officer [W.P. No. 6319 of 2024 dated March 13, 2024] quashed the disputed order wherein the Assessee’s GST registration was canceled and did not check the GST portal because Assessee was not acquainted with GST Portal. The Assessee was allowed to reply to the Show Cause Notice and an opportunity of personal hearing was granted.
Facts:
Chettiar Stores (“the Petitioner”) was a registered person engaged in the business of retail and wholesale trading of wheat, rye flour, corn flour and other cereals.
The Petitioner’s GST registration was cancelled with effect from April 01, 2020. Consequently, the Petitioner asserted that she was not accessing the GST portal. Pursuant to the Show Cause Notice dated July 06, 2023 (“the SCN”), an Order was passed on August 22, 2023 (“the Impugned Order”).
The Petitioner contended that they did not have access to the GST portal and were, in any event, not acquainted with the use of computer resources. The proceedings were not preceded by a notice in GST FORM ASMT-10. Thereafter, the Petitioner agreed to remit 10% of the disputed tax demand as a condition for re-consideration.
