Roop Rajat Exports Vs Assistant Commissioner (Madras High Court)
Madras High Court has delivered a significant ruling, setting aside an assessment order and a subsequent demand notice issued by the Assistant Commissioner against M/s. Roop Rajat Exports. The decision, handed down in a writ petition, emphasizes the critical importance of procedural fairness and the mandatory provision of a personal hearing before any adverse orders are passed against an assessee, particularly as stipulated under Section 75(4) of the Goods and Services Tax (GST) Act, 2017. This judgment serves as a reminder to tax authorities regarding strict adherence to statutory mandates and principles of natural justice in their assessment proceedings.
The petitioner, Roop Rajat Exports, initiated the legal challenge against the orders, contending that all official communications and show cause notices from the respondent were exclusively sent to their registered email address. The company, identifying itself as a small business entity, asserted that it remained unaware of these electronic dispatches, leading to its inability to file a timely and comprehensive reply to the allegations. This alleged lack of effective communication, the petitioner argued, directly resulted in the impugned order being finalized without them ever being granted an opportunity to present their side of the case through a personal hearing.
