Matter to Be Remitted Back to Pass Fresh Order on Merits as Assessee Being a Small Operator Failed to Check SCN on Portal | HC

Case Details: New Grace Computers v. State Tax Officer (FAC) - [2024] 164 taxmann.com 211 (Madras)

Judiciary and Counsel Details

• C. Saravanan, J.
• N. Sudalaimuthu for the Petitioner. 
• R. Suresh Kumar, Additional Government Pleader for the Respondent.

Facts of the Case

The petitioner was aggrieved by the order passed under Section 73 of GST Act, 2017. The department confirmed demand with interest for the period of 2017-18 and 2018-19. It filed writ petition and contended that the notices that preceded to the impugned order were not noticed by the petitioner as they were uploaded in the web portal and the petitioner, being a small operator, failed to notice the same.

High Court Held

The Honorable High Court noted that the petitioner being a small operator and it was not, day to day, logging in to the web portal to verify as to whether any orders have been passed or any notices have been issued. Therefore, the Court held that the impugned order confirming demand was to be set aside and matter was to be remitted to pass fresh orders on merits.