Madras HC Orders Fresh Hearing for R.B. Traders Due to GST Consultant’s Lapse; 90% of Disputed Tax Paid

The Madras High Court in a ruling ordered a fresh hearing for the applicant as the Goods and Service Tax consultant unable to notify for the proceedings and had already filed 90% of the disputed tax amount.

The applicant R.B Traders, has contested an order issued by the Deputy Commercial Tax Officer (Respondent 1) asking to have it quashed since it was allegedly opposite to law.

It was furnished by the applicant that the noticesand communications were uploaded in the “Additional Notices Column” of the GST portal. They were not learn about these notices as a small business entity.

The applicant laid on a consultant for GST compliance who was unable to notify or update them regarding the proceedings which directed to the applicant missing the chance for furnishing a response within the said time.

It was claimed that the impugned order was passed without furnishing a chance for a personal hearing which cited to be a breach of the principles of natural justice. The applicant asserted that they despoted approximately 90% of the tax dues before the authority previously.

The documents and pleadings are analyzed by Justice Krishnan Ramasamy and discovered that the order was furnished without granting a personal hearing therefore breaching the principles of natural justice.

It was marked by the Madras High Court that the applicant has deposited 90% of the disputed tax and carried that it was crucial to furnish the applicant a chance to represent their matter on merits and within the statute.

The impugned orders have been set aside by the court and lifted the attachment order on the bank accounts of the applicant. The court asked the applicant to furnish their reply/objection including the demanded documents to the respondents within 2 weeks from the receipt date of the order of the court. The writ petition was disposed of with the directions.