T S Lines India Pvt. Ltd. Vs State of Maharashtra and Ors. (Bombay High Court)
The petitioner challenged an ex parte order dated 13.06.2022 passed under Section 73 of the Central Goods and Services Tax Act, 2017 along with the summary order of the same date.
The petitioner’s GST returns were taken up for scrutiny, pursuant to which the respondent issued a notice in Form GST ASMT-10 dated 04.09.2021, an intimation in Form DRC-01A dated 28.01.2022, and a show cause notice in Form DRC-01 dated 12.04.2022.
The petitioner contended that the order dated 13.06.2022 was neither available in the “View Notices and Orders” section of the GST portal nor communicated through email. The petitioner became aware of the order only after receiving a telephone call from the respondents on 18.01.2023 directing payment of the demand. Thereafter, the petitioner was informed that the notices and orders had been uploaded under the “Additional Notices and Order” section. Under protest and without prejudice to its rights, the petitioner deposited Rs.34,98,095 on 18.01.2023.
Procedural History
The petitioner filed a writ petition under Article 226 of the Constitution challenging the ex parte order dated 13.06.2022 and the corresponding summary order.
Legal Issues
- Whether the ex parte order passed under Section 73 was liable to be quashed when the notices and order were not available in the prescribed section of the GST portal.
- Whether the petitioner was denied a reasonable opportunity to reply to the show cause notice and be heard before the order was passed.
Relevant Statutory Provisions
- Article 226 of the Constitution of India.
- Section 73 of the Central Goods and Services Tax Act, 2017.
Petitioner’s Submissions
