Ms Pc World vs. The State Tax Officer
Held
The Court quashed the impugned order and directed the petitioner to deposit 25% of the disputed tax. The assessment order was to be treated as a show cause notice, allowing the petitioner to submit objections and receive a hearing.
Facts
The petitioner challenged an assessment order, alleging it was passed without proper service and in violation of natural justice principles due to technical glitches on the GST portal. The petitioner was unable to access notices and participate in proceedings.
Key Issues
Whether the assessment order was validly served and if the petitioner was afforded an adequate opportunity to be heard, considering alleged technical issues with the GST portal.
AI-generated summary — verify with the full judgment below
Before: and
The present Writ Petition is filed challenging the impugned order passed by the respondent dated 31.12.2023 on the premise that the same is made in violation of principles of natural justice.
It is submitted by the learned counsel for the petitioner that the petitioner is a registered d
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
Reproduced from the public record of the Madras High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.