Tvl. Popular Mega Motors (India) Private Limited Vs Union of India
Date: February 22, 2024
Subject Matter
Adjudication by the same officer who conducted the inspection violates principles of natural justice
Summary
The case involves a State Tax Officer issuing a show cause notice after an inspection, with the investigating officer also conducting the adjudication, leading to objections from the taxpayer. The Madras High Court ruled that adjudication by the same…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT By this writ petition, the petitioner challenges a show cause notice dated 29.01.2024. 2. Pursuant to an inspection under Section 67 of the State Goods and Services Tax Act, 2017, the show cause notice impugned herein came to be issued. 3. Learned counsel for the petitioner assails the show cause notice primarily on the ground that such no…