Matter Remanded as SCN Wasn’t Served to Assessee Properly Before ITC Reversal Order Was Passed

Case Details: EN TEE EN SWAMY v. Assistant Commissioner (ST)(FAC) - [2024] 168 taxmann.com 503 (Madras)

Judiciary and Counsel Details

• Krishnan Ramasamy, J.
• R. Ananth & R. Shenbagaraman for the Petitioner. 
• T.N.C. Kaushik, Addl. Govt. Pleader (Taxes) for the Respondent.

Facts of the Case

The petitioner was aggrieved by the demand order passed by the GST department. It filed writ petition before the High Court and contended that show cause notice and demand order were only uploaded on GST portal and no physical service was made.

High Court Held

The Honorable High Court noted that the impugned show cause notice was uploaded on the GST Portal Tab. The petitioner was unaware of the issuance of the show cause notice through the GST Portal and the original of the said show cause notice was not furnished to them. Also, the impugned order came to be passed without affording any opportunity of personal hearing to the petitioner to establish its case, thereby violating the principles of natural justice.

Therefore, the Court held that the impugned order was liable to be set aside and directed the department to pass fresh order after providing opportunity of being heard.