Top Stories Unaware of GST Proceedings due to SCN and Assessment Order uploaded on “View additional Notices and Orders” tab on GST portal: Madras HC sets aside Order [Read Order]  The court noted that the impugned orders had been issued without affording the petitioner a hearing. By Navasree A.M – On April 17, 2024 2:32 pm – 2 mins read In a recent ruling, the Madras High Court set aside the Assessment Order as the court observed that the impugned orders had been issued without affording the petitioner a hearing.

The petitioner, Marson Industries asserted that he was unaware of proceedings culminating in the impugned orders because the show cause notice and assessment order were uploaded on the “View Additional Notices and Orders” tab on the GST portal and not communicated to the petitioner through any other mode. Citing Form GSTR DRC-03 dated 23.05.2023 & 30.03.2023, the petitioner’s counsel highlighted that the interest liabilities amounting to Rs.88,028/- and Rs.3,05,551/- had been discharged by the petitioner. Furthermore, it was emphasised that these amounts were readily available in the petitioner’s electronic credit ledger.

The petitioner sought fair consideration of the interest liability on its merits. Upon examining the documents presented, the court conceded that the impugned orders had been issued without affording the petitioner a hearing. Notably, the payment receipts totaling Rs.88,028/- and Rs.3,05,551/- respectively were submitted by the petitioner, demonstrating compliance with the obligations in question.

A Single bench of Justice Senthilkumar Ramamoorthy of the Madras High Court, upon careful consideration of the facts presented, ruled in favour of the petitioner. The impugned orders dated 17.03.2023 were set aside, and the matters were remanded to the respondent for reconsideration. Importantly, the petitioner was granted a period of 15 days from the receipt of the court’s order to submit a reply to the show cause notices. Following this, the respondent was directed to afford the petitioner a reasonable opportunity, including a personal hearing, before issuing fresh orders within a stipulated period of two months. Consequently, the writ petitions were disposed of without any financial burden imposed on the petitioner. Connected miscellaneous petitions were also closed.