Tvl. Evershine Industries Vs Assistant Commissioner (Madras High Court)
Madras High Court has quashed impugned GST orders issued against Tvl. Evershine Industries, citing a lack of proper hearing and effective communication. The court’s decision, delivered on June 5, 2024, mandates a fresh consideration of the matter by the tax authorities, conditioned on the petitioner depositing 10% of the disputed tax amount.
The case arose after Tvl. Evershine Industries, the petitioner, had its GST registration voluntarily cancelled in 2022. Following this cancellation, all subsequent notices and communications from the tax department were uploaded exclusively under the “View Additional Notices and Orders” column on the GST common portal. The petitioner contended that they were unaware of these notices and, consequently, failed to file a timely reply, leading to the impugned orders being passed without any opportunity for a personal hearing.
The petitioner’s counsel informed the court that Tvl. Evershine Industries was willing to pay 10% of the disputed tax amount and requested the court to set aside the orders, allowing them an opportunity to present their case before the respondent tax authority.
Representing the respondent, the learned Special Government Pleader acknowledged that while notices were indeed uploaded on the GST Online Portal, no personal hearing was provided to the petitioner prior to the passing of the impugned order. Given that the notices were issued after the petitioner’s GST registration was cancelled, the Special Government Pleader fairly conceded to remitting the matter back to the respondent, subject to the petitioner’s payment of 10% of the disputed tax.
