Case Law Details
Jak Communications Private Limited Vs Deputy Commercial Tax Officer (Madras High Court)
Introduction: The Madras High Court recently delivered a significant judgment in the case of Jak Communications Private Limited vs Deputy Commercial Tax Officer, challenging an order dated 25.05.2023. The crux of the matter revolves around the non-physical service of GST notices, leading to a violation of principles of natural justice.
Detailed Analysis: The petitioner’s counsel argued that crucial notices dated 12.2021, 24.03.2023, and 15.05.2023 were uploaded on the GST portal but were not physically served to the petitioner. This, according to the petitioner, resulted in unawareness and a denial of the opportunity for filing a reply or attending a personal hearing.
In response, the respondent contended that despite the notices being available on the web portal, the petitioner failed to appear for a personal hearing. However, acknowledging the court’s authority, the respondent expressed willingness to comply with any order issued by the court.
Upon careful consideration, the court noted that the petitioner’s claims of being unaware due to non-physical service seemed genuine. Emphasizing the importance of providing sufficient opportunities, the court found a lack of filing a reply by the petitioner and the absence of a personal hearing opportunity. Consequently, the court concluded that the impugned order dated 25.05.2023 was in violation of natural justice.
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