Use of common portal though intended to facilitate faster service notice of orders and decisions, it is noticed that there are teething problems in the communication of notice system derived under Section 169(1)(d) of the TNGST Act, 2017. Thus, the orders have been passed without a reply from the petitioner. Therefore, to meet the ends of justice, a fresh opportunity can be given to the petitioner to file a reply to the notices.
Section 62 of the CGST Act, 2017 –– Assessment Orders –––The petitioner challenged the assessment orders on the ground that the respondents have not communicated the respective Assessment orders to the petitioner and these orders have been passed in gross violation of principles of natural justice. The court observed that the notice that has been sent to the petitioner in GST ASMT 14 appears to have been delivered to the petitioner on 05.05.2021. It is a period when the country was reeling under the second wave of Covid-19 a week thereafter, the second lockdown was imposed in Tamil Nadu and few other states. There are teething problems in the communication of notice system derived under Section 169(1)(d) . Thus, the orders have been passed without a reply from the petitioner.
Held that:- The Hon’ble High Court quashed the impugned order and remitted the cases back to the respondent to pass a speaking order within a period of forty five days.
Use of common portal though intended to facilitate faster service notice of orders and decisions, it is noticed that there are teething problems in the communication of notice system derived under Section 169(1)(d) of the TNGST Act, 2017. Thus, the orders have been passed without a reply from the petitioner. Therefore, to meet the ends of justice, a fresh opportunity can be given to the petitioner to file a reply to the notices.
Section 62 of the CGST Act, 2017 –– Assessment Orders –––The petitioner challenged the assessment orders on the ground that the respondents have not communicated the respective Assessment orders to the petitioner and these orders have been passed in gross violation of principles of natural justice. The court observed that the notice that has been sent to the petitioner in GST ASMT 14 appears to have been delivered to the petitioner on 05.05.2021. It is a period when the country was reeling under the second wave of Covid-19 a week thereafter, the second lockdown was imposed in Tamil Nadu and few other states. There are teething problems in the communication of notice system derived under Section 169(1)(d) . Thus, the orders have been passed without a reply from the petitioner.
Held that:- The Hon’ble High Court quashed the impugned order and remitted the cases back to the respondent to pass a speaking order within a period of forty five days.