Matter Remanded for Fresh Consideration Where the Notice and Order Was Only Uploaded on Common Portal | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 14 August, 2024
Latest from Taxmann
Case Details: B K T Spin Dish (P.) Ltd. v. State Tax Officer - [2024] 163 taxmann.com 785 (Madras)
Judiciary and Counsel Details
- Senthilkumar Ramamoorthy, J.
- T.V. Muthu Abirami for the Petitioner.
- C. Harsha Raj, AGP (T) for the Respondent.
Facts of the Case
The petitioner received an order for reversal of Input Tax Credit (‘ITC’) based on the finding that the supplier was non-existent. The petitioner contended that they were unaware of the proceedings until receiving information regarding the attachment of their bank account in March 2024. This was because the notice and orders were uploaded on the ‘view additional notices and orders’ tab of the GST portal and were not communicated to the petitioner through any other means.
High Court Held
The High Court held that the taxpayer should be given an opportunity to contest the tax demand on its merits. Therefore, the Court set aside the order on the condition that the petitioner remits 10% of the disputed tax demand within a maximum period of two weeks from the date of receipt of a copy of this order. The Court further directed the respondent to granting a reasonable opportunity to the petitioner including a personal hearing, and thereafter issue a fresh order.
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
