GST ArticleHigh Court

Whether an Order passed on the date of personal hearing is valid?

No, the Honorable Madras High Court in the case of M/s. SS Traders vs. Joint Commissioner (ST) (Intelligence) [Writ Petition No. 15363 of 2021 dated August 16, 2024] set aside the order and remanded back to pass a fresh order. The Honorable Court noted that the petitioner is mulct with huge tax liability vide Assessment Order and on the date of hearing, 105 pages’ order was passed which was technically impossible.

GST ArticleHigh Court

Right to personal hearing and Right to object the SCN cannot be compromised if the SCN is not uploaded on the GST portal

The Hon’ble Allahabad High Court in the case of Khanna Polyrib (P.) Ltd. v. State of Uttar Pradesh (Writ Tax No. 1311 of 2023 dated January 12, 2024) held that the printout of the dashboard clearly indicated that the Petitioner was not denied the Right to object the Show Cause Notice and the Right to personal hearing. It was due to the non-uploading of the Show Cause Notice on the GST portal that those rights came to be denied to the Petitioner automatically. Hence, the Right to personal hearing and Right to object the Show Cause Notice cannot be compromised if the Show Cause Notice is not uploaded on the GST portal.