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Order to be set aside as SCN and order were uploaded under wrong tab and not served through RPAD: HC

 Rajesh Manohar Pujara v. Assistant Commissioner (ST) - [2025] 170 taxmann.com 441 (Madras)

The petitioner was engaged in the business of retailing of Industrial Hardware. The department issued intimation in DRC-01A followed by a notice in Form DRC-01 and it was found that the petitioner had claimed and availed ineligible Input tax credit under GSTR TRAN-1.

It filed writ petition against the demand order and contended that neither the show cause notices nor the impugned order of assessment had been served on the petitioner by tender or sending it by RPAD, instead it had been uploaded in "view additional notices" column in GST Portal, and it was unaware of the impugned order of assessment.

The Honorable High Court noted that the impugned order was not served on petitioner by tender or sending it by RPAD but was uploaded in 'View additional notices' column in GST Portal. Therefore, the Court held that the impugned order was to be set aside and the petitioner would be granted one final opportunity to file objections on payment of 25% of disputed tax.

Global IDT Insights: Trump proposes new government agency to boost tariff collection & Others

 Editorial Team - [2025] 170 taxmann.com 579 (Article)

Global IDT Insights provides a weekly snippet of tax news specifically related to Indirect Taxes from around the globe. Here is a glimpse of the tax happening in the world this week.

1. Trump proposes new government agency to boost tariff collection

2. Sri Lanka expands VAT scope to foreign providers of digital services

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