Tvl.Gurusamy Shanmugaiah Vs Deputy State Tax Officer -1 (ST) (Madras High Court)
Madras High Court held that order set aside as petitioner was unaware of notices being uploaded on GST common portal. Accordingly, respondent directed to pass fresh order on merits.
Facts- Vide the present petitions, the petitioner has challenged the respective assessment orders passed for the assessment years 2017-18 to 2019-20.
It is contended that petitioner was unaware of the notices as these notices were uploaded in the GST common portal. Further, demand was confirmed by the impugned order since petitioner failed to furnish reply.
Conclusion- Held that to balance the interest of the parties, the impugned orders can be set aside subject to the petitioner depositing 25% of the disputed tax from the Electronic Cash Register within a period of 30 days from the date of receipt of a copy of this order for the respective assessment years. Further, the petitioner shall file a consolidated reply within the aforesaid period. The impugned order, which stands quashed, shall be treated as an addendum to the show cause notices issued to the petitioner. It is expected that the respondent shall pass a fresh order on merits and in accordance with law within a period of 2 months thereafter. Needless to state that the petitioner shall be heard before final orders are passed.
