Madras HC Quashed Assessment Order Which Was Neither Uploaded Nor Served to Petitioner

Case Details: Vinayagamoorthy Tyres v. Deputy State Tax Officer - [2023] 154 taxmann.com 559 (Madras)

Judiciary and Counsel Details

• • M. Sundar, J.
  • N. Murali for the Petitioner.
  • V. Prashanth Kiran, Adv. for the Respondent.

Facts of the Case

In the present case, the proceedings were initiated against the petitioner owing to difference in returns GSTR-1 and GSTR-3B on one side and GSTR-3B and GSTR-2A on the other. The order was passed and the petitioner challenged the demand order on the ground that order was neither uploaded nor served in any other manner permissible. The petitioner also contended that the authority failed to provide opportunity of hearing.

High Court Held

The Honorable High Court noted that the impugned order was neither uploaded nor served under acknowledgment in any other manner permissible in law till date and only summary of order had been uploaded. Therefore, the Court held that the order should have preceded the impugned summary of order and thus the prayer to quash the impugned order was accepted. However, the department would be open to initiate fresh proceedings.