Order Uploaded in ‘View Additional Notices’ Tab Was Quashed; HC Directed Dept. to Provide Opportunity to Contest Proceedings

Case Details: Murugesan Jayalakshmi v. State Tax Officer - [2024] 159 taxmann.com 545 (Madras)

Judiciary and Counsel Details

• Senthilkumar Ramamoorthy, J
• Sivaraman R. for the Petitioner
• C. Harsha Raj for the Respondent

Facts of the Case

The petitioner, a registered person under the GST regime, claimed that she was unaware of the notices and the impugned assessment orders until she received an oral intimation from the GST office. The petitioner stated that the intimation, show cause notices and assessment orders were posted in the ‘View Additional Notices’ tab on the GST portal. Since such documents were earlier uploaded on the ‘View Notices’ tab on the portal, the petitioner was unaware of the proceedings.

The matter was related to reversal of Input Tax Credit (ITC) and it would be necessary for the petitioner to place relevant documents on record and, if necessary, cross-examine persons whose statements were relied upon by the assessing officer. Therefore, it filed writ petition since the appellate remedy would be inadequate for such purpose.

High Court Held

The Honorable High Court noted that the impugned notices and assessment orders were uploaded on the ‘View Additional Notices’ tab in the GST portal. Earlier, such notices and orders were uploaded on the ‘View Notices’ tab. It was also brought to the notice of the court that the GST authorities have redesigned the dashboard of the portal in January 2024 and clearly specified the type of notices and orders which may be viewed under the ‘View Notices’ tab and the ‘View Additional Notices’ tab.

In the above circumstances, solely with a view to provide an opportunity to the assessee to contest the proceedings, the Madras High Court quashed the assessment orders passed by the GST authorities.