Tvl. Zen Machine Tools Vs State Tax Officer -1 (Madras High Court)
The Madras High Court set aside the GST order against Tvl. Zen Machine Tools, issued on 14.06.2023, due to a violation of the principles of natural justice. The petitioner was unaware of the notices uploaded on the GST portal and failed to respond within the stipulated time. Subsequently, the respondent passed an order demanding tax, penalty, and interest, which the petitioner only became aware of after receiving a bank attachment notice. The petitioner argued that they were not given an opportunity for a hearing before the order was issued. The court found that the order was passed without hearing the petitioner, which constituted a violation of natural justice. Consequently, the court remanded the matter back to the tax authorities for reconsideration, instructing the petitioner to submit their objections and documents within two weeks. The court also directed the authorities to provide a personal hearing and lift the bank account attachment immediately upon submission of the court order. The writ petition was disposed of without any costs.
Cash was argued by Advocate Rupesh Sharma for Petitioner
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This writ petition has been filed by the petitioner challenging the order dated 30.09.2021 passed by the respondent.
