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of <h1>Procedural Fairness Prevails: Tax Order Overturned Due to Lack of Proper Notice and Opportunity to Be Heard</h1> <h3>S. SIVAKUMAR Versus STATE TAX OFFICER (INSPECTION-I), VELLORE</h3> HC Madras set aside tax order due to natural justice violation. Petitioner, unaware of proceedings as notices were uploaded on GST portal, challenged tax ... Violation of principles of natural justice - notices were uploaded on the “view additional notices and orders” tab of the GST portal - the petitioner asserts that he was unaware of proceedings - HELD THAT:- On examining the impugned order, it is evident that the order pertains to discrepancy between the petitioner’s GSTR-3B return and the auto populated GSTR-2A and also reconciliation of turnover as per the Income Tax return and GSTR-3B return. It is also clear that the tax proposal was confirmed because the petitioner did not reply to the show cause notice. In these circumstances, albeit by putting the petitioner on terms, it is just and necessary that the petitioner be provided an opportunity to contest the tax demand on merits. The impugned order dated 9-8-2023 is set aside on condition that the petitioner remits 10% of the disputed tax demand within two weeks from the date of receipt of a copy of this order. Within the aforesaid period, the petitioner is directed to submit a reply to the show cause notice - petition disposed off. The High Court of Madras set aside the order dated 9-8-2023 due to breach of natural justice principles. The petitioner, engaged in civil contract work, was unaware of proceedings as notices were uploaded on GST portal. The tax demand pertained to differences in taxable supply and income tax returns. The petitioner offered to remit 10% of disputed tax demand. The court directed the petitioner to remit 10% of disputed tax demand within two weeks and submit a reply to show cause notice. The respondent was instructed to provide a reasonable opportunity for the petitioner to contest the tax demand and issue a fresh order within two months. Case W.P. No. 9543 of 2024 was disposed of with no costs.
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