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HC remanded matter as assessee was not aware of proceedings as notice & order were uploaded on GST portal
THE HON’BLE MADRAS HIGH COURT IN THE CASE OF C.RAMAMOORTHY CONTRACT & LORRY SERVICE V/s STATE TAX OFFICER, decided on 25-4-2024
👉 Issue:-
✔️ Can assessee get any relief if they were not aware of proceedings as notice & order were uploaded on GST portal?
👉 The Hon’ble High Court Judgement:-
✔️ Where assessee, a goods transport agency failed to reply to show cause notice and subsequently impugned order was passed confirming tax demand, same was to be set aside and matter was to be remanded for fresh consideration on condition that assessee remitted 10 percent of disputed tax amount.
Section 73 of Central Goods and Services Tax Act, 2017
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