Order to Be Set Aside as SCN and Order Were Uploaded Under Wrong Tab and Not Served Through RPAD | HC

  • Blog|News|GST & Customs|
  • < 1 minute
  • By Taxmann
  • |
  • Last Updated on 25 January, 2025

Recent Posts

Blog, News, GST & Customs

Assessee Cannot Be Held Liable for Cancellation of Selling Dealer’s Registration Post-Transaction as All Transactions Were Available in GSTR-2A | HC

Blog, News, GST & Customs

Petitioner to Be Released on Bail Since Formation of Fake Firms and E-Way Bills Lacked Adequate Evidentiary Support | HC

Latest from Taxmann

GST Assessment Order

Case Details: Rajesh Manohar Pujara v. Assistant Commissioner (ST) - [2025] 170 taxmann.com 441 (Madras)

Judiciary and Counsel Details

  • Mohammed Shaffiq, J.
  • A.G. Sathyanarayana, for the Petitioner.
  • C. Harsha Raj, Additional Government Pleader for the Respondent.

Facts of the Case

The petitioner was engaged in the business of retailing of Industrial Hardware. The department issued intimation in DRC-01A followed by a notice in Form DRC-01 and it was found that the petitioner had claimed and availed ineligible Input tax credit under GSTR TRAN-1.

It filed writ petition against the demand order and contended that neither the show cause notices nor the impugned order of assessment had been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in “view additional notices” column in GST Portal, and it was unaware of the impugned order of assessment.

High Court Held

The Honorable High Court noted that the impugned order was not served on petitioner by tender or sending it by RPAD but was uploaded in ‘View additional notices’ column in GST Portal. Therefore, the Court held that the impugned order was to be set aside and the petitioner would be granted one final opportunity to file objections on payment of 25% of disputed tax.

List of Cases Reviewed

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.

Leave a Reply

Your email address will not be published. Required fields are marked *

«
»

Everything on Tax and Corporate Laws of India

To subscribe to our weekly newsletter please log in/register on Taxmann.com

Author: Taxmann

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