Appellate Order issued without Hearing Petitioner, GST Dept Debits 37 % Pre-deposits from Electronic Credit Ledger: Madras HC remands Matter for Reconsideration

The Madras High Court addressed a case where an appellate order in a Goods and Service Tax (GST) matter was issued without hearing the petitioner, who had undergone changes in business address during proceedings. The petitioner contested the order due to lack of prior notice and participation, citing relocation issues and subsequent remittance of penalty and pre-deposits. \r

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Representing the petitioner, Mr. I. Dinesh argued for reconsideration, emphasizing procedural lapses and the substantial debits from the petitioner’s credit ledger by the GST Department. \r

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In response, Mr. C. Harsha Raj, representing the respondents, acknowledged the appeal's filing and subsequent debits, agreeing to remand the matter for review. Justice Senthil Kumar, in a single-bench ruling, set aside the appellate order dated 28.03.2023 and remanded the case to the appellate authority for reconsideration, concluding the writ petition.