2024 (4) TMI 1290 - HC - GST

Seeking quash the order u/s 73 of the TNGST Acts and the consequent summary of the order in Form GST DRC-07 - non-service of order - notices issued in DRC-01 on 04.08.2023 for the respective assessment years were not received by the petitioner - HELD THAT - The impugned orders have to be quashed and case be remitted back to the respondents to pass a fresh order on merits as admittedly the impugned orders are non speaking and do not allude to the reply filed by the petitioner to notice issued in DRC-01A on 24.05.2023. Petition disposed off.

Summary

The Madras High Court, through Justice C. Saravanan, issued a common order quashing the impugned assessment orders dated 29.09.2023 issued under section 73 of the TNGST Act and the corresponding Form GST DRC-07 for assessment years 2020-21, 2021-22, and 2022-23. The petitioner challenged these orders on the ground that notices in Form DRC-01 dated 04.08.2023 were not received personally but only uploaded on the portal, resulting in failure to respond. The petitioner had also filed a comprehensive reply to an earlier notice in DRC-01A dated 24.05.2023, which was not considered by the respondents. The impugned orders were held to be "non speaking" as they failed to address the petitioner's replies and merely recorded that the petitioner did not respond to the show cause notices. The Court quashed the orders and remitted the matter for fresh consideration on merits, directing the respondents to pass a fresh order within six weeks and the petitioner to file a detailed reply treating the quashed order as a corrigendum to the original show cause notice. No costs were imposed.