Tvl. A. T. Sabuthomas contractor Vs State Tax Officer (Madras High Court)
Madras High Court held that petitioner failed to reply since GST show cause notice was only uploaded on the GST portal and petitioner was unaware about the same. Accordingly, impugned order is quashed and the matter is remanded to respondent for fresh consideration.
Facts- This writ petition has been filed challenging the impugned order dated 17.08.2024 passed by the respondent. It is mainly contested by the petitioner that the show cause notice was issued by the respondent on 22.05.2024. Subsequently, 3 reminder notices were also issued by the respondent. However, the said notices were uploaded in the GST Portal and no physical copy of the same were served to the petitioner. Hence, being unaware of the said notices, the petitioner failed to file their reply within the time. Under these circumstances, the impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner. Hence, this petition has been filed.
Conclusion- Held that the show cause notice was uploaded on the GST Portal Tab. According to the petitioner, he was not aware of the issuance of the said show cause notice issued through the GST Portal and the original of the said show cause notice was not furnished to them. In such circumstances, this Court is of the view that the impugned assessment order came to be passed without affording any opportunity of personal hearing to the petitioner, confirming the proposals contained in the show cause notice.
