Matter Remanded as Assessee Was Unaware of SCN on GST Portal Due to Accountant’s Failure to Inform
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 25 October, 2024
Latest from Taxmann
Case Details: K.N.Raj Construction v. Assistant Commissioner (ST) - [2024] 167 taxmann.com 468 (Madras)
Judiciary and Counsel Details
- Krishnan Ramasamy, J.
-
R. Ezhilarasan, for the Petitioner.
-
V. Prashanth Kiran, Government Adv. (Tax) for the Respondent.
Facts of the Case
The petitioner was engaged in construction business. The department issued notice demanding payment of differential amount in respect of impugned assessment periods. The petitioner submitted its reply, but without considering the said reply, the department passed ex-parte orders. It filed writ petition and contended that it had no knowledge about the notice and the impugned orders were uploaded on the GST portal. However, the physical version of such orders were not served on the petitioner.
High Court Held
The Hon’ble High Court noted that as per the principles of natural justice, the assessee should be given opportunity to file reply and attend personal hearing. However, the Court also noted that the petitioner cannot blame the Department for not furnishing a physical copy.
The Court also noted that it is the responsibility of the Assessee to appear before the Authority concerned to present the case. Therefore, the Court held that the impugned ex-parte orders were liable to be set aside and fresh orders to be passed after allowing petitioner to file reply and conducting personal hearing.
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
