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of <h1>Transport Agency Wins GST Challenge: Procedural Defects Invalidate Assessment, Mandates Fresh Notice and Opportunity to Respond</h1> <h3>Ocean Cargo Movers Versus The Assistant Commissioner (ST) Chennai</h3> The Madras HC nullified GST assessment orders where transport agency service provider was not properly notified. The court directed respondent to provide ... Challenge to separate orders dated 10.11.2023 pertaining to three different assessment periods - transport agency services - reverse charge mechanism - notices and the impugned order were uploaded on the GST portal, but not communicated through any other mode - violation of principles of natural justice - HELD THAT:- On perusal of the petitioner's annual return, it appears prima facie that the petitioner has provided services on reverse charge basis. It is unclear as to whether other services were provided on forward charge basis. All these aspects would have to be examined by the jurisdictional officer. However, the facts and circumstances justify providing another opportunity to the petitioner by putting the petitioner on terms. The orders impugned herein are set aside and these matters are remanded for reconsideration, subject to the condition that the petitioner remits 10% of the disputed tax demand in respect of each assessment period as agreed to within a maximum period of two weeks from the date of receipt of a copy of this order - petition disposed off. The High Court of Madras set aside the orders dated 10.11.2023 in three writ petitions related to GST assessment periods. The petitioner, engaged in goods transport agency services under reverse charge mechanism, was unaware of the proceedings as notices were only uploaded on the GST portal. The petitioner agreed to remit 10% of the disputed tax demand for reconsideration. The court directed the respondent to provide a reasonable opportunity for the petitioner to submit relevant documents and issue fresh assessment orders within three months. The cases were disposed of with no costs.
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