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IN THE HIGH COURT OF JUDICATURE AT MADRAS
MR.JUSTICE KRISHNAN RAMASAMY, J
Tvl. Viswanathan Amarnath, Proprietor of M/s.Shanvi Enterprises – Appellant
Versus
Deputy State Tax Officer (ST) – Respondent
ORDER :
This writ petition has been filed by the petitioner, seeking for the issuance of a Writ of Certiorari, to call for the records of the respondent in order dated 28.08.2024 in GSTN 33AESPA5807M2Z9/2019-20 and quash the same as illegal, arbitrary and in violation of principle of natural justice.
2.The learned counsel for the petitioner would submit that in the present case, the respondent uploaded DRC-01, reminders and the impugned order dated 28.08.2024 in “View Additional Notices” and Orders” column on GST Portal, whereby the time limit was provided for filing reply on or before 25.06.2024 and the personal hearing was fixed on 26.06.2024. Since the said notices and reminders were uploaded under the column, viz., "View Additional Notices and Orders", in the GST portal, the petitioner had no occasion to view the same. Under these circumstances, ex parte impugned order came to be passed by the respondent without providing any opportunity of personal hearing to the petitioner, which clearly amount to violation of principles of natural justice.
3.Further, he would submit that in the present case, the respondent has erroneously reversed the ITC of Rs.31,437/- on the ground that the s
The court emphasized the necessity of effective notice service to uphold natural justice, ruling that failure to provide a fair opportunity to respond invalidates the impugned order.
The court held that service of notices via an online portal under an unusual column is insufficient, violating principles of natural justice, leading to the annulment of the ex parte order.
Effective service of notice under the GST Act is critical, with failure to serve properly resulting in quashing of demand and recognition of violation of natural justice principles.
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
The service of show cause notices must comply with principles of natural justice, ensuring that parties are effectively notified and given opportunities for response before orders are finalized.
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