Case Law Details
Joint Commissioner of GST and Central Excise Vs Titan Company Ltd (Madras High Court)
The Madras High Court disposed of the writ appeals after recording the respondent/assessee’s submission, made without prejudice to its rights and contentions, including on limitation, that it would reply to the show cause notices dated 28.09.2023. The assessee stated that replies had already been filed for some financial years and that additional replies would be filed for those years and for the remaining years within four weeks.
The Court recorded the statement that all relied-upon documents had been made available. However, for completion of the record, it directed the adjudicating authority to issue a fresh, indexed and paginated set of all documents relied upon while issuing the show cause notices, along with the enclosures. The four-week period for filing replies was directed to commence from the date of receipt of these documents by the assessee or its advocate.
The Court directed the Assessing Officer to undertake adjudication year-wise from July 2017 to March 2022, maintaining a minimum gap of four weeks between the assessment of each year. It also directed that the time lost would be excluded while calculating the overall limitation period.
The Court kept all rights and contentions open and directed that the final order be a reasoned order dealing with all submissions of the assessee. A personal hearing was to be granted with at least seven working days’ notice. If any judicial pronouncements were proposed to be relied upon, a list of such decisions was to be provided along with the hearing notice. The adjudication was directed to be completed by 31.10.2025.
The writ appeals were disposed of, the impugned order was quashed and set aside, and the Court clarified that it had made no observation on the merits of the matter.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
After the appeals were heard for some time, Shri Easwar, on instructions, stated, without prejudice to respondent/assessee’s rights and contentions, including on the issue of limitation, that assessee would reply to the show cause notices dated 28.9.2023. In fact, Shri Easwar submitted that reply(ies) have already been submitted for some of the financial years, but additional reply(ies) will be submitted for the same financial years/for the years not submitted. Reply(ies) to the show cause notices shall be submitted within four weeks.
2. Shri Pathiyil states that all the documents relied upon had been made available, but for completion of record, the adjudicating authority shall issue a fresh set of all documents relied upon while issuing the show cause notices, duly indexed and paginated. Counsel states that the enclosures to the show cause notices will also be made once again to assessee.
3. The four weeks’ time to reply shall begin from the date these documents are received by assessee/advocate on record for assessee.
4. The Assessing Officer shall do the assessment year to year beginning from July, 2017 up to March, 2022 and there shall be gap of minimum four weeks while assessing each year. Certainly, the time lost will be excluded while calculating the overall period of limitation.
5. All rights and contentions are kept open. The order to be passed shall be a reasoned order dealing with all submissions of assessee. Before passing an order, a personal hearing shall be given, notice whereof shall be communicated at least seven working days in advance. If the officer is going to rely on any judicial pronouncements, the list thereof shall be made available to assessee along with the notice for personal hearing, so that assessee will be able to deal with/distinguish the same. The adjudication shall be completed by 31.10.2025.
6. Writ appeals are disposed of accordingly. Consequently, the impugned order is quashed and set aside. There shall be no order as to costs. Interim applications stand closed.
We clarify we have not made any observation on the merits of the matter.
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