P. N. Traders Vs Deputy State Tax Officer-2 (Madras High Court)
Madras High Court held that service of GST notice only through GST portal is not service of notice in compliance with Section 169 of TNGST. Hence, assessment order passed thereon is liable to be quashed.
Facts- The petitioner is dealer of exempted groceries and taxable supplies. The petitioner is filing monthly returns reporting inward and outward supplies in the prescribed GSTR-1 and GSTR-3B and paying tax after adjusting the eligible ITC, as per the Tamil Nadu Goods and Service Tax Act, 2017. However, the assessment order was passed by the respondent dated 26.04.2024 for the assessment year 2018-19. The petitioner raised a specific ground that the petitioner was not served with any notice seeking explanation with regard to the alleged defects.
Conclusion- This court in WP(MD)No.26481 of 2024 etc., batch dated 06.01.2025 has held that Section 169 mandates a notice in person or by registered post or to the registered e-mail ID alternatively and on a failure or impracticability of adopting any of the aforesaid modes, then the State can, in addition, make a publication of such notices/ summons/ orders in the portal/ newspaper through the concerned officials.
Held that the aforesaid judgment of this Court is squarely applicable to the case on hand. In view of the same, the impugned assessment order passed by the respondent dated 04.2024 for the assessment year 2018-19 cannot be sustained and is liable to be quashed. Accordingly, the impugned assessment order passed by the respondent dated 26.04.2024 for the assessment year 2018-19 is hereby quashed.
