NPS Associates Vs Assistant Commissioner of GST And Central Excise (Madras High Court)
The writ petition challenged an order dated 30.12.2022 passed by the respondent tax authority. The petitioner argued that all notices and communications in the proceedings were uploaded only on the GST common portal. According to the petitioner, they were not aware of these notices and therefore failed to submit a reply within the prescribed time. As a result, the respondent passed the impugned order without granting the petitioner an opportunity for a personal hearing. The petitioner approached the court seeking to set aside the order and requested an opportunity to present their case. The petitioner also expressed willingness to deposit 25% of the disputed tax amount.
The respondent submitted that the notices had been uploaded on the GST online portal and the petitioner had failed to respond despite being given an opportunity. However, the respondent fairly admitted that no opportunity for personal hearing had been provided before passing the impugned order. In view of this, the respondent requested that the matter be remanded for reconsideration, subject to the petitioner depositing 25% of the disputed tax amount.
The Court heard the submissions of both parties and examined the materials on record. It observed that the show cause notice had been uploaded in the GST portal tab. The petitioner contended that they were unaware of the notice issued through the portal and that the original copy of the show cause notice had not been furnished to them. The Court noted that the assessment order had been passed without affording the petitioner an opportunity of personal hearing and by confirming the proposals contained in the show cause notice.
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