2025 (6) TMI 1565 - HC - GST

Violation of principles of natural justice - non-service of orders and SCN - petitioner was unaware of the initiated proceedings and was thus unable to participate in the adjudication proceedings - HELD THAT - Taking into account the peculiar facts of the case wherein the petitioner has already remitted the entire disputed taxes this Court is of the view that the petitioner may be granted one final opportunity to put forth his objections which was not objected to by the learned Additional Government Pleader for the respondent. Since the above order is made on the basis of the statement made by the learned counsel for the petitioner that the entire disputed tax has been remitted already the respondent may verify the same. The impugned orders dated 15.03.2024 and 24.08.2024 are set aside and the matters are remanded to the respondent for fresh consideration - Petition disposed off by way of remand.

Summary

The Madras High Court, in a common order by Justice Krishnan Ramasamy, addressed writ petitions challenging assessment orders dated 15.03.2024 and 24.08.2024 for financial years 2018-2019 and 2019-2020. The petitioner contended that the show cause notices and impugned orders were not duly served by tender or RPAD but merely uploaded on the GST portal, resulting in lack of knowledge and opportunity to participate in adjudication. Although reminders and personal hearings were offered, the petitioner neither replied nor attended hearings but has since remitted the entire disputed tax.The Court noted the respondent's submission that, subject to verification of tax payment, the matter could be remanded. Relying on the petitioner's statement of full payment, the Court held that "the petitioner may be granted one final opportunity to put forth his objections." Accordingly, the Court set aside the impugned orders and remanded the matter for fresh consideration. The petitioner was directed to file objections within two weeks, and the respondent was instructed to consider them, provide a personal hearing, and pass orders on merits and in accordance with law expeditiously. The writ petitions were disposed of with no costs.