Showkathhussain Mohamedismaile Vs Deputy State Tax Officer (Madras High Court)
The petitioner challenged an assessment order dated 25.12.2023 on the ground that it was passed in breach of the principles of natural justice. The petitioner’s GST registration had been cancelled with effect from 30.03.2019, and it was contended that the notices preceding the assessment order, as well as the impugned order itself, were only uploaded on the GST portal and were not served through any other mode.
The petitioner submitted that, since the GST registration stood cancelled from 30.03.2019 and no business activities were being carried on, the petitioner was not monitoring the GST portal. It was also pointed out that Reminder-1 dated 20.12.2023 required a reply to be submitted on or before 26.12.2023, whereas the assessment order was issued on 25.12.2023, before the expiry of the time granted for response.
The respondent contended that the show cause notice had also been sent to the petitioner by e-mail. The respondent further argued that the petitioner appeared to be accessing the GST portal and was therefore aware of the reminder dated 20.12.2023.
The Court noted that the petitioner had placed on record proof of cancellation of GST registration with effect from 30.03.2019. In such circumstances, the Court observed that a person whose registration had been cancelled could not be expected to monitor the GST portal in the same manner as a registered person. At the same time, the Court took note of the respondent’s submission that the show cause notice had been sent by e-mail and that the petitioner had accessed the portal, as evidenced by the reminder.
