Mataji Hardware Vs Deputy State Tax Officer (Madras High Court)
The Madras High Court has intervened in a GST assessment case, ordering a remand for fresh consideration due to the belated upload of a show cause notice on the GST portal. The case involved Mataji Hardware, who challenged an assessment order issued by the Deputy State Tax Officer, claiming they were unaware of the initial notice due to its delayed posting and their hospitalization.
The petitioner argued that the assessment order, which demanded tax, interest, and penalties for the assessment year 2022-2023, was passed without affording them a proper opportunity for a hearing. They contended this violated the principles of natural justice. The respondents, on the other hand, asserted that they had uploaded the show cause notice and reminder notices on the GST portal, and the petitioner’s failure to respond led to the assessment order.
The High Court acknowledged the petitioner’s claim of belated notice and their inability to respond due to hospitalization. Furthermore, the court noted that a personal hearing was not granted before the assessment order was issued. Recognizing the importance of procedural fairness, the court determined that the assessment order violated the principles of natural justice. To rectify this, the court ordered a remand, allowing the petitioner to present their case.
