Madras HC Sets Aside GST Assessment Order Citing Technical Problems on GST Portal




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Madras HC Sets Aside GST Assessment Order Citing Technical Problems on GST Portal

 

The Madras High Court, in the case of East Coast Constructions and Industries Ltd. v. Assistant Commissioner [W.P. No. 26457 of 2023 dated September 11, 2023], granted the writ petition, overturning the Impugned Order.

East Coast Constructions and Industries Ltd. (“the Petitioner”) aggrieved by the Assessment Order dated May 8, 2023, (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) as the Petitioner did not reply to the notices issued vide Form GST DRC-01A and Form GST DRC-01. Aggrieved by the Impugned Order, the Petitioner filed a writ petition contending that, the Petitioner failed to notice the notices in Form GST DRC-01A and Form GST DRC-01. Earlier, the inception of GST, the notices/communications were hosted in “View Notices and Orders”. However, as of now, the Respondent has started hosting the notices/communications in “View Additional Notices and Orders”.

The Hon’ble Madras High Court in the case of W.P. No. 26457 of 2023 held as under:

  • Noting that the petitioner therefore deserves a fair chance as admittedly there appears to be a discrepancy in the turn over pointed out in Form GST ASMT-10 dated 21.03.2022 and in Form GSTR-1 and Form GSTR-3B.
  • Expressing the view that directing the Petitioner to approach the Respondent Appellate Authority isn’t suitable given the complexity of the matter.
  • Held that, the Impugned Order is set aside and case is remitted back to the Respondent authority for passing fresh orders on merit in accordance with law within a period of three month.
  • Ordered the Respondent authority to address the issues arising from the arrangement of information in the Dashboard’s menu, specifically concerning the placement of data in “View Additional Notices and Orders” alongside the pre-existing “View Notices and Orders” drop-down menu, which has traditionally been used for disseminating notices in different formats and orders.

 

The copy of the order is as under:

East-Coast-Constructions-and-Industries-Limited-Vs-Assistant-Commissioner-Madras-High-Court (1)

From,
Krishnakant Jakhotia
Mobile No :-9422507911
Email Id :- taxtalknew@gmail.com




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