Order to Be Set Aside as Assessee Was Willing to Pay 25% of Disputed Tax and Requested a Final Opportunity to Present Objections Before Adjudicating Authority | HC

Case Details: Fazari Multicuisine Restaurant vs. Assistant Commissioner (ST) - [2025] 171 taxmann.com 401 (Madras)

Judiciary and Counsel Details

• Mohammed Shaffiq, J.
• I. Dinesh & Ms N. Janani, Advs. for the Petitioner.
• TNC. Kaushik, Addl. Govt. Pleader for the Respondent.

Facts of the Case

The petitioner, a restaurant, was registered under the Goods and Services Tax Act. During the relevant period, the petitioner filed its returns and paid the appropriate taxes. Upon examination of the information furnished by the taxpayer in GSTR-3B and GSTR-1, several discrepancies were noticed. A notice in ASMT-10 was issued, and another notice in DRC-01 was issued. Reminder notices were also issued. However, the petitioner had neither filed its reply nor paid the disputed tax. The petitioner contended that neither the show cause notices nor the impugned order of assessment had been served on the petitioner by tender or sending it by RPAD.

High Court Held

The Madras High Court noted that the order had been uploaded under the “view additional notices” tab on the GST Portal. The petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings. Thus, the High Court held as per the facts of the case of K. Balakrishnan, Balu Cables v. O/o. Assistant Commissioner of GST & CE, W.P.(MD)No.11924 of 2024, the impugned order was to be set aside subject to the assessee depositing 25% of disputed taxes.

List of Cases Reviewed

• K. Balakrishnan, Balu Cables v. O/o. Assistant Commissioner of GST & CE, W.P.(MD)No.11924 of 2024, dated 10-6-2024, followed.