Namasivaya Auto Parts Vs Deputy State Tax Officer I (Madras High Court)
HC quashes Ex-Parte Order and directs the department to ensure proper service of notice through various modes in order to ensure that the object of Section 169 is fulfilled
The Hon’ble Madras High Court in M/s Namasivaya Auto Parts v. The Deputy State Tax Officer I set aside the ex-parte order dated December 27, 2023 (“Impugned Order”) passed against the Petitioner on the ground that the show cause notices (“SCN”) along with the reminder notices were served only by uploading on the GST portal do not amount to effective service, especially where no further steps were taken by the officer despite the Petitioner being non-responsive.
Facts:
Namasivaya Auto Parts (“the Petitioner”) challenged the Impugned Order passed by the Deputy State Tax Officer I (“the Respondent”) for the assessment year 2017–18.
The Respondent issued an intimation in Form DRC-01A on August 28, 2023 and a SCN in Form DRC-01 on September 15, 2023 via the GST common portal. The Petitioner did not respond to the notice nor avail the opportunity for personal hearing despite reminder notices being sent by the Respondent, leading to the confirmation of the proposed demand.
