CHENNAI: With a condition of paying Rs 25,000 to the government yoga and naturopathy college, the Madras High Court has allowed a private firm to raise its case before the appellate authority on GST matters, even though it had failed to respond to the show cause notice.
The company, Poomalai Housing Private Limited, was served with show cause by the Additional Commissioner of GST and Excise in 2022. However, the firm failed to respond to the notice, resulting in the passing of an order-in-original by the concerned authorities in 2023.
Challenging the order-in-original and seeking an opportunity to be heard, the company filed the petition in the high court, stating that it could not submit the response as a staff handling the company’s GST matter had quit and it was not aware of the notice.
Justice Krishnan Ramasamy held that the petitioner’s contention ‘does not appear to be genuine’ as it has participated in the investigation procedures. “Therefore, it is clear the petitioner himself had given the rights for personal hearing and filing of reply,” he said in the recent order.
“In such case, he has to avail the opportunity of presenting the case before the appellate authority. Therefore, this court is inclined to grant liberty to the petitioner to file an appeal before the concerned appellate authority (with costs),” the judge ordered.
He directed the petitioner to pay costs of Rs 25, 000 to the Government Yoga and Naturopathy Medical College and Hospital within two weeks. Thereafter, he shall file the appeal within three weeks.