Karupanna Gounder Natarajan Suresh Kumar Vs Assistant Commissioner of CGST & Central Excise
Date: June 10, 2024
Subject Matter
Taxpayer to be given one more opportunity to vent out his grievances against the proposals in the show cause notice
Summary
This case involves a Writ Petition challenging an order (Order in Original No. 22/2022-ST-ADJN) dated 27.09.2022, which was addressed to the current address of the petitioner, presumed to be associated with their GST registration since 01.07.2017. However, the preceding show cause notice (SCN No. 26/2021-ST) dated 22.10.2021 was sent to an old address where the petitioner had previously registered as a Service Tax provider under the Finance Act, 1994. The petitioner argued that they had not received the earlier notice, thereby not having a chance to respond. Although the respondent’s counsel claimed that the notice had been sent via email and went unanswered, the court decided to give the petitioner another opportunity to present their case concerning the allegations in the show cause notice. The court quashed the impugned order, remitting the case back to the respondent (the tax authority), mandating that fresh orders be made based on legal merits within 90 days. The petitioner is expected to file a reply to the earlier show cause notice within 30 days and will be granted an opportunity to be heard before any new decision is made. The petition was disposed of without costs, and related miscellaneous petitions were also closed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is disposed of with the consent of the learned Senior Standing Counsel for the respondent dispensing with the requirement for filing of counter.
2. The petitioner has challenged the impugned Order in Original No. 22/2022-ST-ADJN dated 27.09.2022. The impugned order has been addressed to the current address of the petitioner, which was given by the petitioner at the time of obtaining registration under GST enactments with effect from 01.07.2017.
3. However, the notices that preceded the impugned order was served on the petitioner on the previous address, for which the petitioner had obtained registration as a Service Tax provider under the provisions of the Finance Act, 1994.
4. Although the learned Senior Standing Counsel for the respondent would submit that the said notice, which preceded the impugned order, was served on the petitioner by E-mail, but the petitioner has not responded, this Court is of the view that the petitioner can be given one opportunity to went out his grievances against the proposals in the show cause notice that preceded the impugned order in SCN No.26/2021-ST, dated 22.10.2021. Consequently, the impugned order passed by the respondent is quashed and the case is remitted back to the respondent to pass fresh orders on merits and in accordance with law within a period of 90 days from the date of receipt of a copy of this order.
5. The impugned order, which stand quashed, shall be treated as addendum to the aforesaid show cause notice dated 22.10.2021. It is expected that the petitioner will file a reply within 30 days from today with the respondent. Needless to state, the petitioner shall be heard before passing the orders.
This Writ Petition is disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed.