GST Daily
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Today’s newsletter analytically summarizes the top GST stories reported at taxmann.com .
HC set aside the order as the right to fair hearing was compromised where SCN was not uploaded?
In the present case, the department issued a notice imposing penalty on the petitioner but the dashboard on the portal operated by the petitioner only disclosed reference number, issue date, due date to reply, requirement of personal hearing, section description under which notice was issued but file was not attached. It filed writ petition against the order levying penalty since the portal did not contain the notice that was necessary to be attached.??
The Honorable High Court noted that due to inadvertent error, the notice remained to be uploaded by way of attachment. It is beyond doubt that the petitioner had a perfect right to object to the show cause notice and he had a near perfect right to personal hearing.??
Also, the perusal of the print out of the dashboard display clearly indicated that the GST authority also did not seek to deny such right to the petitioner. However, owing to such inadvertent error, right of petitioner to object to the notice and his right to hearing was completely compromised. Therefore, the Court held that impugned order to be set aside with liberty to GST authority to proceed in accordance with law.??
HC directed Assessing Officer to provide reasonable opportunity to assessee who failed to participate in proceedings?
The case of petitioner was that it had engaged services of a consultant for GST compliance and he was completely unaware of issuance of intimation or show cause notice and, therefore, could not participate in proceeding culminating into assessment order. He filed writ petition against the order and contended that he was in possession of documents to establish that purchases were genuine.??
The GST Authority submitted that the impugned assessment order was preceded by an intimation, a show cause notice and personal hearing notices.??
The Honorable High Court noted that it was evident that assessee was put to notice, albeit by uploading intimation and notices on portal, however it was equally evident that assessee did not participate in proceedings, therefore, could not place on record documents to contest reversal of ITC.??
In such circumstances, it became necessary to balance interest of petitioner and revenue and therefore, the impugned order was to be set aside subject to petitioner remitting 10% of disputed tax demand, and Assessing Officer was directed to pass fresh assessment order after affording reasonable opportunity of hearing to petitioner.
That’s it from us for today! Stay Tuned for more updates from Taxmann.com .
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