Tvl. Apollo Medicals Vs State Tax Officer (FAC) (Madras High Court)
Madras High Court in Tvl. Apollo Medicals vs State Tax Officer (FAC) quashed a GST assessment order dated 16 May 2023, which demanded ₹3,50,850 along with interest and penalty. The petitioner contended that its GST registration had been cancelled on 29 April 2022, before the order was uploaded on the GST portal, preventing it from accessing or responding to the notice.
Justice G.R. Swaminathan observed that since the petitioner could not access the portal after registration cancellation, uploading the order online did not constitute valid service. The court relied on the Division Bench ruling of the Allahabad High Court in M/s. Katyal Industries vs State of UP and also referred to M/s. AHS Steels vs Commissioner of State Taxes. These precedents held that uploading orders on the GST portal post-cancellation is procedurally defective and violates the principles of natural justice.
Following these observations, the High Court set aside the impugned assessment. The quashed order was directed to be treated as a show cause notice, with the petitioner allowed 30 days to submit a reply. The respondent authority was instructed to issue a fresh order on merits within three months after granting a hearing.
