Order to Be Set Aside Due to Lack of Physical Service of Reminder Notices for Personal Hearing to Assessee | HC
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 28 January, 2025
Latest from Taxmann
Case Details: Tvl. Jayam Sai Concrete Works v. State Tax Officer Investigation Gr-I - [2025] 170 taxmann.com 563 (Madras)
Judiciary and Counsel Details
- J. Sathya Narayana Prasad, J.
-
Ms R. Hemalatha, for the Petitioner.
-
T.N.C. Kaushik, Addl. Govt. Pleader (Tax), for the Respondent.
Facts of the Case
The petitioner was a wholesaler/distributor of cement products. The department conducted audit and found certain discrepancies. The reminder notices for personal hearing were only uploaded on GST portal without physical service. Thereafter, the department issued assessment order since the petitioner failed to appear for hearing and it filed writ petition against the assessment order.
High Court Held
The Honorable High Court noted that the mere uploading of notices on GST portal without proper service by tender/RPAD would render the assessee unaware of proceedings. In the instant case, the petitioner was unaware of initiated proceedings and was unable to participate in the adjudication proceedings. Therefore, it was held that the order was liable to be set aside and the Court directed the department to verify payment claims and allow objections subject to deposit of balance 25% tax.
List of Cases Reviewed
- M/s. K. Balakrishnan, Balu Cables v. O/o. the Assistant Commissioner of GST & Central Excise in W.P. (MD)No.11924 of 2024 dated 10.06.2024 – [Para 7] followed.
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
