Case Law Details
Ogadram Vs Assistant Commissioner (ST) (Madras High Court)
In a significant legal development, the Madras High Court recently addressed the case of Ogadram Vs Assistant Commissioner (ST), focusing on a GST demand order alleged to have violated principles of natural justice.
The case revolves around an order dated 18.08.2023, wherein the petitioner contested the validity of proceedings citing non-receipt of a show cause notice. The petitioner, engaged in the sale of electrical and plumbing hardware under the composition scheme, filed regular returns but claimed ignorance of the notice uploaded on the portal. The respondent argued compliance with natural justice by issuing relevant intimations and notices.
The petitioner’s counsel emphasized their client’s timely response to notices and discrepancies in the turnover considered for tax assessment. It was argued that due process was undermined as the petitioner was unaware of critical communications, impacting their ability to participate effectively in proceedings.
The High Court, after careful consideration, set aside the impugned order, highlighting the necessity of affording natural justice. The court directed the petitioner to deposit 10% of the disputed tax demand within 15 days, allowing for a fresh reply to the show cause notice. A specific timeline was set for the respondent to review the petitioner’s submission and issue a revised order, ensuring a fair opportunity for personal hearing and due process.
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