Matter Remanded for Fresh Consideration Where the Notice and Order Was Only Uploaded on Common Portal | HC

Case Details: B K T Spin Dish (P.) Ltd. v. State Tax Officer - [2024] 163 taxmann.com 785 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J.
• T.V. Muthu Abirami for the Petitioner.
• C. Harsha Raj, AGP (T) for the Respondent.

Facts of the Case

The petitioner received an order for reversal of Input Tax Credit (‘ITC’) based on the finding that the supplier was non-existent. The petitioner contended that they were unaware of the proceedings until receiving information regarding the attachment of their bank account in March 2024. This was because the notice and orders were uploaded on the ‘view additional notices and orders’ tab of the GST portal and were not communicated to the petitioner through any other means.

High Court Held

The High Court held that the taxpayer should be given an opportunity to contest the tax demand on its merits. Therefore, the Court set aside the order on the condition that the petitioner remits 10% of the disputed tax demand within a maximum period of two weeks from the date of receipt of a copy of this order. The Court further directed the respondent to granting a reasonable opportunity to the petitioner including a personal hearing, and thereafter issue a fresh order.