Tag: ex-parte order

ArticleGST Article

Failure of Chartered Accountant to Communicate Show Cause Notice Is Not a Ground for Equitable Interference Against Ex-Parte GST Demand Orders

byCA Bimal Jain

The Hon’ble Delhi High Court in the case of M/s Fone Zone NXT held that non-response to show cause notices on the ground that the Chartered Accountant failed to inform the assessee does not warrant exercise of equity or interference with ex-parte orders passed under Section 73 of the GST law, and that willingness to deposit part of the demand cannot justify deviation from the statutory procedure.

ArticleGST Article

HC quashes Ex-Parte Order and directs the department to ensure proper service of notice through various modes in order to ensure that the object of Section 169 is fulfilled

byCA Bimal Jain

The Hon’ble Madras High Court in M/s Namasivaya Auto Parts set aside the ex-parte order dated December 27, 2023 passed against the Petitioner on the ground that the show cause notices along with the reminder notices were served only by uploading on the GST portal do not amount to effective service, especially where no further steps were taken by the officer despite the Petitioner being non-responsive.