HC Remanded Matter Since SCN Issued only Through Online Portal & Assessee wasn’t Acquainted with Technology
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Case Detail: Abitha Timber Traders v. Assistant Commissioner (ST)(FAC) - [2024] 160 taxmann.com 379 (Madras)
Judiciary and Counsel Details
- B. Pugalendhi, J.
- M. V. Manibabu for the Petitioner.
- A. Baskaran, Addl. Govt. Pleader for the Respondent.
Facts of the Case
The petitioner was a timber trader and the department passed an assessment order without providing an opportunity of being heard to the petitioner. It filed writ petition against the order and contended that it was not acquainted with advance technology of following notices which were uploaded in portal and impugned order was passed without hearing petitioner.
High Court Held
The Honorable High Court noted that the impugned assessment order had been passed after issuing SCN only through online portal, to which assessee couldn’t file reply since he was not acquainted with technology. The Court also noted that in the similar case of Pushpam Reality v. State Tax Officer [2022] 136 taxmann.com 195, the Court had already directed the department to issue notices through other modes as contemplated under Section 169(1)(b) of the CGST Act, 2017.
Therefore, it was held that the impugned order was to be set aside and matter was to be remanded back to Assessing Authority for fresh consideration.
List of Cases Reviewed
- Pushpam Reality v. State Tax Officer [2022] 136 taxmann.com 195/91 GST 417/2022 (63) G.S.T.L. 442 (Mad.) (para 10) followed
List of Cases Referred to
- Pushpam Reality v. State Tax Officer [2022] 136 taxmann.com 195/91 GST 417/2022 (63) G.S.T.L. 442 (Mad.) (para 10) followed
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