Madras HC Quashed Order Since SCN Served on Portal But Assessee Was Unable to Access Portal Due to Cancellation

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  • Last Updated on 16 April, 2024

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Show Cause Notice

Case Details: Thirumalai Sales Corporation v. Assistant Commissioner (Circle) - [2024] 161 taxmann.com 427 (Madras)

Judiciary and Counsel Details

  • Krishnan RamasamY, J.
  • G. Natarajan for the Petitioner.
  • Mrs E. Ranganayaki, Addl. Govt. Pleader (T) for the Respondent.

Facts of the Case

The petitioner was a registered dealer under the GST Act. The GST registration of petitioner was cancelled due to non-filing of returns. Thereafter, the department issued show cause notice and personal hearing notice by uploading the same in the common GST Portal. The petitioner was not aware of the issuance of show cause notice and he did not file any reply and also not appeared for personal hearing. The department passed the order and confirmed the demand. It filed writ petition against the order.

High Court Held

The Honorable High Court noted that the petitioner’s GST registration was cancelled and he could not access portal due to cancellation of registration. The department continued to issue notice through e-Portal, which was not fair enough. The Court noted that the impugned order was passed in violation of principles of natural justice since the petitioner has not been heard before passing such order. Therefore, the Court held that the impugned orders were liable to be set aside and the matter was remanded to department for reconsideration.

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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