HC Remanded Matter Since SCN & Order Were Only Uploaded on Portal Without Physical Service

Case Details: Candour Auto Components v. Deputy Commercial Tax Officer - [2024] 165 taxmann.com 774 (Madras)

Judiciary and Counsel Details

• Krishnan Ramasamy, J.
• N.V. Balaji for the Petitioner.
• G.Nanmaran, Special Govt. Pleader (Tax) for the Respondent.

Facts of the Case

The petitioner was engaged in the business of manufacturing and trading of automobile components. The department issued a notice to show cause as to why excess ITC should not be recovered. It was contended that the notice and order were not physically served but only uploaded on GST portal, depriving opportunity to defend the case. The department submitted that the notice was uploaded on portal and the petitioner failed to appear before the department.

High Court Held

The Honorable High Court noted that the notices were uploaded in the GST portal and the same were not physically served to the petitioner due to which the petitioner was unaware about the said notice. However, in the present case, no reply was filed by the petitioner and no opportunity of personal hearing was provided to the petitioner. Therefore, it was held that the impugned order was liable to be set aside and the matter was remanded. The Court also directed the petitioner to deposit 10% of disputed tax demand and file reply. The Court also directed the department to send physical notice for personal hearing before passing fresh order.