The Bombay High Court has quashed an ex parte GST order as it was uploaded in the incorrect portal section, denying the taxpayer a chance to respond. This ruling underscores the importance of proper procedural adherence in tax-related matters.
Bombay HC Quashes Ex Parte GST Order for Portal Error
The Bombay High Court (HC) recently quashed an ex parte Goods and Services Tax (GST) order after finding that the order and accompanying notices were uploaded in the Additional Notices and Order section of the GST portal instead of the prescribed View Notices and Orders section. This procedural misstep resulted in the taxpayer being deprived of the opportunity to respond to the allegations against them.
The court emphasized that the proper procedure must be followed to ensure that the principles of natural justice are upheld. In this case, the failure to direct the communication to the correct portal section led to significant prejudice against the taxpayer, who was unable to make a fair representation.
This judgment reinforces the necessity for tax authorities to strictly adhere to procedural rules when issuing notices and orders, thus safeguarding taxpayers' rights. Practitioners should be vigilant about the proper channels and methods of communication used by tax authorities to avoid similar disputes.
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