Tvl. Fashion Square Vs Assistant Commissioner (ST) (Madras High Court)
In Tvl. Fashion Square vs. Assistant Commissioner (ST), the Madras High Court annulled a GST attachment order dated April 15, 2024, due to procedural shortcomings. The petitioner argued that the respondent had only communicated through a web portal, failing to provide personal notice as required under Section 169 of the GST Act. This lapse prevented the petitioner from responding effectively and participating in a personal hearing, thus breaching natural justice principles. The Court agreed, highlighting that notices should have been served directly to the petitioner and a personal hearing should have been conducted. Although the respondent’s representative contended that the petitioner’s failure to appear was not a valid complaint, the Court ruled that the procedural errors warranted setting aside the orders. The petitioner is required to deposit 10% of the disputed tax within four weeks to lift the attachment, after which the matter will be reconsidered by the respondent. The Court directed that the petitioner be given an opportunity to file a reply and attend a personal hearing before a fresh decision is made.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
The present Writ Petition is filed for the issuance of a Writ of Certiorari, to call for the records in the files of the first respondent in GSTIN 33AACFF3756C2ZU/2018 – 19, dated 15.04.2024 and quash the same.
