GST Notices Only Uploaded on Portal: Madras HC Sets Aside Demand Order Due to Lack of Hearing Opportunity

In a recent ruling, the Madras High Court set aside a GST demand order against GLAMOUROSE due to procedural lapses. GLAMOUROSE had filed a writ petition challenging the order, citing lack of opportunity to contest the tax demand. \r

The petitioner claimed they were unaware of notices issued solely on the GST portal, not through other means. The court observed discrepancies in GLAMOUROSE's tax returns and noted their failure to respond to show cause notices. The petitioner argued unawareness of proceedings as the reason for non-participation. \r

The court decided to remand the matter for reconsideration, contingent on GLAMOUROSE remitting 10% of the disputed tax demand and submitting a reply within two weeks. The case underscores the importance of procedural fairness and the principles of natural justice in tax disputes.