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2025 (7) TMI 984 - HC - GSTViolation of principles of natural justice - petitioner has not been served with the notice in GST DRC-01 dated 20.11.2024 either through the web portal or by registered post AD - HELD THAT - Having perused the Form GST DRC-03 dated 11.04.2023 wherein the petitioner has paid a total sum of Rs. 3, 33, 397/- for the period between April 2020 and March 2021 the impugned order dated 13.02.2025 is quashed and the case is remitted back to the respondent to pass a fresh order on merits. The impugned order shall be treated as an addendum to the notice in GST DRC-01 dated 20.11.2024 and the copy of the notice shall be transmitted to the petitioner within a period of fifteen (15) days from the date of receipt of a copy of this order if it has not been transmitted - Petition disposed off by way of remand.
The Madras High Court, through Justice C. Saravanan, quashed the impugned order dated 13.02.2025 passed by the respondent in ARN: AD331124045012W/2020-21, holding that the petitioner was not served with the GST notice DRC-01 dated 20.11.2024 "either through the web portal or by registered post AD," violating principles of natural justice under the GST Act. The Court emphasized the necessity of providing the petitioner an opportunity of personal hearing before assessment.The Court noted the Government Advocate's contention that the notice was uploaded and unresponded to, and that the petitioner had forfeited the right to appeal under Section 107 of the TNGST Act. However, after reviewing the petitioner's payment record (Form GST DRC-03 dated 11.04.2023), the Court remitted the matter for a fresh assessment on merits.Directions included treating the impugned order as an addendum to the original notice, transmitting the notice to the petitioner within 15 days, and allowing the petitioner to file a reply. The respondent must pass a fresh order expeditiously, preferably within three months. Failure to comply would permit the respondent to proceed as if the writ petition was dismissed.The writ petition was disposed of with no order as to costs.
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