Reply to SCN to be considered even if sent by post and not through portal: Madras HC

Case Details: Asia (Chennai) Engineering Company (P.) Ltd. v. Assistant Commissioner (ST) (FAC) - [2022] 143 taxmann.com 126 (Madras)

Judiciary and Counsel Details

• • M. Nirmal Kumar, J.
  • N. Murali for the Petitioner.
  • P. Subbaraj for the Respondent.

Facts of the Case

The show cause notice (SCN) was issued against the petitioner by the department for revoking the erroneous refund claim. It replied to the SCN which was sent by the post. The department didn’t consider the reply as it was not sent through portal and passed adverse order. The petitioner filed writ petition against the same and contended that any adverse decision to be passed only after hearing the petitioner.

High Court Held

The Honorable High Court noted that the only objection of the Department was that the postal/physical reply had not been considered, since it was not sent through portal. The petitioner had sent a detailed representation which received by the department and it was not disputed. This was a case for erroneous refund and the petitioner would deserve personal hearing so that his objections can be heard. Therefore, the Court directed department to hear objections and give opportunity of personal hearing to the petitioner.