GST
TRT-2025-
Madras High Court
Date:-09-05-24
In:-
Issue Favourable to Tax Payer ?:-
Order Date – 09 May 2024
Parties: Mr. Panjatcharam Kumaravel Vs The Deputy State Tax Officer-I, The Assistant Commissioner (ST), Tamil Nadu Mercantile Bank Ltd
Facts –
- The Petitioner, Mr. Panjatcharam Kumaravel, on 04.03.2024, he received a letter dated 29.02.2024 from the second respondent Office intimating non-payment of GST arrears pursuant to the assessment order.
- The petitioner submits that he came to know that the proceedings were initiated by issuance of notices and orders and they were issued and uploaded by the first respondent on the GST Portal under the tab “View Additional Notices and Orders”.
Issue –
- Whether the petitioner entitled to opportunity of hearing?
Order –
- The Single Bench of Hon'ble High Court observed that it is pertinent to note that the above said notices and the orders were uploaded in the “View Additional Notices and Orders” tab in the GST Portal. It is also pertinent to note that these notices and orders hitherto were being uploaded on the “View Notice” tab.
- In the fact and circumstances, based on the reasons given by the petitioner herein, in order to afford an opportunity to the petitioner herein to put forth his points, the impugned order is to be interfered. The impugned order stands quashed subject to the condition that the petitioner remits 10% of the disputed tax demand for the assessment year 2017-2018 within a period of four weeks from the date of receipt of copy of this order.
- On such terms, the Assessing Officer to consider his Appeal after affording reasonable opportunity to the petitioner. On compliance of the condition, the Assessing Officer to issue assessment order afresh within a period of six weeks from the date of receipt of copy of this order.
- The Writ Petition is disposed of.
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