Tvl.Metro Computers Vs Deputy State Tax Officer (Madras High Court)
CHENNAI, August 20, 2024 – The Madras High Court has delivered a significant ruling emphasizing that Goods and Services Tax (GST) officers must exercise due diligence and apply their minds beyond mere procedural formalities when serving notices. The court, in the case of Tvl.Metro Computers Vs Deputy State Tax Officer, underscored the imperative of ensuring that notices are effectively communicated to assessees, particularly when initial attempts through the GST common portal fail to elicit a response. The judgment paves the way for a fresh assessment for Tvl.Metro Computers, whose challenge to an ex-parte order was upheld on grounds of denied opportunity for a personal hearing.
Background to the Dispute
The case originated from an impugned order dated August 20, 2024, issued by the Deputy State Tax Officer against Tvl.Metro Computers. The core of the petitioner’s grievance was that all official communications, including show cause notices, were exclusively uploaded under the “View Additional Notices and Orders” column within the GST common portal. The petitioner asserted unawareness of these uploaded notices, which consequently prevented them from filing a timely reply. This non-response led the respondent to issue an ex-parte order, confirming the proposals contained in the show cause notice without affording Tvl.Metro Computers an opportunity for a personal hearing.
