Tvl. Bright Power Projects India Pvt Ltd Vs Assistant Commissioner (ST) (FAC) (Madras High Court)
In the case of Tvl. Bright Power Projects India Pvt Ltd vs. Assistant Commissioner (ST) (FAC), the Madras High Court addressed a dispute over a GST demand issued without providing the petitioner an opportunity for a hearing. The petitioner challenged an order dated 29.12.2023 and a subsequent recovery notice, arguing that they were unaware of the communications because they were uploaded only in the “View Additional Notices/Orders” section of the GST portal, which they had not accessed. The issue stemmed from a discrepancy between GSTR 2A and GSTR 3B filings, leading to a denial of Input Tax Credit (ITC) based on this difference alone. The court found that the petitioner was not given a chance to present their case, violating principles of natural justice. Furthermore, the entire tax demand was recovered before the petition could be fully heard. The Madras High Court set aside both the impugned order and the recovery notice, remanding the matter back to the Assistant Commissioner for reconsideration. The court directed the petitioner to submit a reply within two weeks, after which a personal hearing should be scheduled, ensuring due process before a final decision is made. The writ petition was disposed of without any order as to costs.
