Sundarapandian Vs State Tax Officer (Madras High Court)
Order released without giving opportunity to reply is contrary to the principles of natural justice
The Hon’ble High Court of Madras in the case Sundarapandian v. State Tax Officer-1 [W.P. (MD) 17429/2024 dated July 29, 2024] held that an order released without giving proper opportunity to reply to the Show Cause Notice (“SCN”) is contrary to principles of natural justice.
Facts:
Sundarapandian (“the Petitioner”) were served notices vide FORM DRC-01A dated October 26, 2023 and FORM DRC-01 dated November 15, 2023, for the assessment year 2018-19, which was issued by the State Tax Officer (“the Respondent”). The notices were preceded by the Order dated February 12, 2024 (“the Impugned Order”).
The Petitioner contended that the Impugned Order was passed without issuance of the aforementioned notices, hence, it is gross violation of principles of natural justice.
The Respondent submitted that the notices that preceded Impugned Orders were posted on the GST common portal and the Petitioner ought to have participated in the said proceedings. Instead, the Petitioner has chosen to remain mute and has suffered the Impugned Order. It is further submitted that in any event the Petitioner is not without remedy, the Petitioner has an alternative remedy before the appellate authority under Section 107 of the CGST Act.
