Matter Remanded as Assessee Failed to Appear for Personal Hearing & Sought Another Opportunity to Explain Case | Hc

Case Details: Umesh Electricals v. Commercial Tax Officer - [2024] 167 taxmann.com 490 (Madras)

Judiciary and Counsel Details

• C. Saravanan, J.
• P. Selvakumar, for the Petitioner.
• R. Suresh Kumar & C. Deepak, Standing Counsel for the Respondent.

Facts of the Case

In the instant case, the petitioner was issued notices in ASMT -10 and DRC-01 for a mismatch between GSTR-1 and GSTR-3B. The petitioner was also issued a notice for a personal hearing on the common GST portal. However, the petitioner failed to attend the same and thus, suffered an adverse order. The petitioner sought one opportunity to explain the case and submitted that there was no mismatch between GSTR-1 and GSTR-3B.

High Court Held

The Honorable High Court noted that the petitioner suffered with adverse order since it failed to take advantage of notice for personal hearing issued through GST common portal. The petitioner sought one opportunity to explain the case. However, the Court noted that the petitioner may have a case on merits and therefore, discretion is exercised partly in favour of the petitioner by quashing the impugned order and remitting the case back to the department to pass a fresh order on merits.

List of Cases Referred to

• Singh Enterprises v. CCE (2008) 3 SCC 70 (para 8).