Failure to appear for Personal Hearing on late receipt of GST Notice: Madras HC stays Recovery Proceedings [Read Order]

The Madras High Court stayed the recovery proceedings taking into consideration that there was failure to appear for personal hearing on late receipt of GST Notice. The counsel for the petitioner submitted that prior to the passing of the said impugned order dated 29.03.2023, the respondent had provided two opportunities of personal hearings on 16.12.2022 and 16.01.2023. However, since the petitioner had shifted his residences from Chennai to Trichy, he had received the said notices belatedly. Further, since the petitioner was held up in conducting examinations, he was not able to appear for the aforesaid personal hearings.

It was contended that legally, the petitioner is entitled for three opportunities of personal hearing, however, only two opportunities were provided to him. Hence, he would contend that the said impugned order dated 29.03.2023 has been passed by the 1 st respondent in violation of principles of natural justice. Under these circumstances, he pleaded the Court either to set aside the impugned order for deciding the matter after affording opportunities of personal hearing to the petitioner or to permit the petitioner to file the appeal, without insisting for limitation. In reply, the counsel for the respondent submitted that since the petitioner is intend to file the appeal, this Court may pass any orders granting liberty to the petitioner to approach the Appellate Authority.

A Single Bench of Justice Krishnan Ramaswamy observed that “In view of the above, this Court grants liberty to the petitioner to approach the Appellate Authority by filing the appeal within a period of 30 days from the date of receipt of copy of this order. In such case, the Appellate Authority is also directed to entertain the appeal filed by the petitioner without insisting the issue of limitation and pass orders in accordance with law.” “In the meantime, there shall be an order of interim stay of the recovery proceedings until the filing of appeal” the Court added.

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