Case Law Details
Tvl. Sri Manikandan Plywoods Vs Assistant Commissioner(ST)(FAC) (Madras High Court)
The recent judgment by the Madras High Court in the case of Tvl. Sri Manikandan Plywoods versus Assistant Commissioner(ST)(FAC) addresses a procedural error concerning the posting of notices on the GST portal. This article delves into the key aspects of the case, including the petition’s grounds, the court’s hearing, and the consequential directives issued by the court.
1. Petitioner’s Grievance: The petitioner raised objections against the order dated 20.12.2023 and subsequent recovery notices dated 25.04.2024, citing a violation of natural justice due to the irregular posting of the show cause notice on the GST portal.
2. Legal Arguments: Mr. J. Adithya Reddy, representing the petitioner, argued that the notice was posted in the “View Additional Notices” tab instead of the customary “View Notices” tab, depriving the petitioner of an effective opportunity to contest the proceedings.
3. Precedent and Court’s Decision: Drawing upon precedent, particularly the case of Sabari Infra Pvt. Ltd. versus Assistant Commissioner (ST), the court acknowledged the necessity of affording the petitioner a fair opportunity. Consequently, the court directed a fresh assessment order after depositing 10% of the Tax Component.
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