HC Set-aside Order Passed by GST Officer as No Detailed SCN or Order Were Available on GSTN Portal

Case Details: Vasantha Mayil Silks & Readymades v. Assistant Commissioner - [2024] 162 taxmann.com 520 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J.
• S. Rajasekar for the Petitioner. 
• Mrs K. Vasanthamala, Govt. Adv. (Taxes) for the Respondent.

Facts of the Case

The petitioner received a notice in Form GST ASMT-10, however the notice did not contain the annexure referred to therein, wherein the discrepancies were intended to be set out. After issuing a show cause notice, the order was issued. It filed writ petition against the order as show cause notice and impugned order were in summary form and did not contain any details.

High Court Held

The Honorable High Court noted that upon perusal of notice in Form GST ASMT-10, it was noticeable that there was no annexure thereto. Likewise, the show cause notice and the impugned order were in summary form and the detailed show cause notice and order were not available. It also appeared that such detailed show cause notice and order were not uploaded on the portal. Therefore, the Court held that the impugned order could not be sustained and the same was set aside.