2024 (8) TMI 1316 - HC - GST

Violation of principles of natural justice - all notices/ communications were uploaded by the respondent under the column viz. View Additional Notices and Orders in the GST portal - petitioner was not aware of the said notices - HELD THAT - In the present case it appears that no opportunity of personal hearing was provided to the petitioner prior to the passing of impugned order. Hence this Court is of the view that the impugned order was passed in violation of principles of natural justice. In such view of the matter this Court is inclined to set aside the impugned order dated 20.07.2023 passed by the respondent. The impugned order dated 20.07.2023 is set aside and the matter is remanded to the respondent for fresh consideration on condition that the petitioner shall pay 10% of disputed amount to the respondent within a period of two weeks from today (09.08.2024) and the setting aside of the impugned order will take effect from the date of payment of the said amount - Petition disposed off by way of remand.

Summary

The High Court of Madras set aside the impugned order dated 20.07.2023 and remanded the matter to the respondent for fresh consideration. The petitioner must pay 10% of the disputed amount within two weeks. The impugned order will be set aside upon payment. The petitioner must file a reply within two weeks thereafter. The respondent will consider the reply and pass appropriate orders after a personal hearing. The bank attachment notice dated 15.02.2024 is lifted, and the respondent must release the attachment on the petitioner's bank account within two weeks. The writ petition is disposed of with no costs.