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Tax Dispute Resolved: CGST Section 73 Order Overturned Due to Portal Access Challenges for Closed Business HC set aside an ex-parte order under CGST Act Section 73 due to taxpayer's inability to access portal after business closure. Court remitted the matter ...
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Tax Dispute Resolved: CGST Section 73 Order Overturned Due to Portal Access Challenges for Closed Business
HC set aside an ex-parte order under CGST Act Section 73 due to taxpayer's inability to access portal after business closure. Court remitted the matter for re-adjudication, directing the petitioner to file a reply within two weeks. The original Show Cause Notice was restored, with all rights and contentions reserved for both parties during the fresh proceedings.
Issues involved: Impugned order u/s 73 of the Central Goods and Services Tax Act, 2017; Failure to respond to Show Cause Notice; Demand raised against petitioner; Lack of communication regarding proceedings.
Judgment Summary:
Impugned Order u/s 73 CGST Act: The petitioner challenged an order disposing of a Show Cause Notice proposing a demand of Rs 10,85,557.20 u/s 73 of the CGST Act. The petitioner had closed their business and was unaware of the proceedings as the SCN was only uploaded on the portal, not communicated through other means. The order created a demand ex-parte due to the petitioner's failure to respond.
Failure to Respond to SCN: The impugned order noted the taxpayer's failure to file a reply/explanation or appear for a Personal Hearing despite opportunities provided. The Proper Officer decided to create a demand ex-parte as the taxpayer did not respond, leading to the order being set aside for lack of reply/explanation.
Remittal for Re-adjudication: Due to the petitioner's inability to access the portal post-business closure, the Court decided to remit the matter to the Proper Officer for re-adjudication. The Show Cause Notice was restored, and the petitioner was directed to file a reply within two weeks for re-adjudication with a fresh speaking order.
Final Disposal: The Court clarified that it did not comment on the merits of the parties' contentions, reserving all rights and contentions. The petition was disposed of with the directive for re-adjudication of the Show Cause Notice within the prescribed period u/s 75(3) of the Act.
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