VMC Polychem LLP Vs Commercial Tax Officer (Madras High Court)
Madras High Court held that non-responding to notice and non-appearance on hearing due to fact that notices were uploaded only through GST portal and there was no service of notice via physical mode. Accordingly, order set aside on ground of violation of principles of natural justice.
Facts- The challenge in this Writ Petition is to the order passed by the first respondent issued under section 73 of the CGST Act along with summary of the order both dated 29.01.2025 relating to the FY 2021-2022 and to quash the same and to direct the respondent No.3 to lift the Bank attachment of the Petitioner held with Respondent No.4 and direct the 1st Respondent to assess the matter afresh.
Conclusion- Held that the reason assigned by the petitioner for non-responding to notices dated 17.07.2024, 16.08.2024 and 25.10.2024 is due to the fact that the same were uploaded only through the Portal, that too, after a lapse of nearly 1 1/2 years, and further, the petitioner, who was under the bona fide belief that the proceedings would have dropped in furtherance of the show cause notice dated 26.03.2023, had not occasioned to open the portal and hence, such notices were totally unnoticed by the petitioner and only when the petitioner received an intimation from the respondent-Department as regards recovery proceedings dated 18.07.2025, which was received by the petitioner on 25.07.2025, the petitioner came to know of the impugned proceedings.
