Pithamber Distributors Vs Assistant Commissioner (ST)
Date: April 29, 2024
Court: High Court
Bench: Madras
Type: Writ Petition
Judge(s)/Member(s): SENTHILKUMAR RAMAMOORTHY
Subject Matter
Show cause notice and adjudication order cannot be issued on the same date
Summary
The Madras High Court ruled in the case of Pithamber Distributors vs Assistant Commissioner, emphasizing the importance of procedural fairness in administrative proceedings under the GST Act. The court set aside an order issued on the same date as th…
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT An order dated 31.12.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner by issuing show cause notice dated 31.12.2023. The impugned order was also issued on the same date. 2. Learned counsel for the petitioner submits that the facts speaks for themselves and that both the show cause notice and the impugne…