Titan Company Ltd. Vs Joint Commissioner of GST & Central Excise
Date: December 17, 2023
Subject Matter
Bunching of show cause notices is against the spirit of provisions of Section 73
Summary
The petitioner sought a Writ of Mandamus directing the first respondent to consider and pass orders on a representation before proceeding with the adjudication of a show cause notice dated 28.09.2023. It was contended that the bunching of show cause…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT The petitioner has come up with the present Writ Petition seeking for issuance of a Writ of Mandamus directing the first respondent to consider and pass orders on the representation dated 25.10.2023 submitted by the petitioner before proceeding with the adjudication of show cause notice dated 28.09.2023. 2. Mr.N.L.Rajah, learned Senior Counsel a…