Radiant Cash Management Services Ltd Vs Commercial Tax Officer (Madras High Court)
Summary: The Madras High Court considered a writ petition filed by Radiant Cash Management Services Ltd challenging the summary of show cause notice issued in Form GST DRC-01 dated 29.05.2025.
The petitioner submitted that the respondent had first issued a pre-show cause notice in DRC-01A dated 06.05.2025 proposing certain demands. The petitioner had sought time until 20.06.2025 to submit its reply. According to the petitioner, without granting the requested time, the respondent issued the DRC-01 summary on 29.05.2025 without attaching the detailed show cause notice. The petitioner therefore sought setting aside of the DRC-01 and liberty to reply to the DRC-01A.
The learned Government Advocate, after obtaining instructions, fairly submitted that only the summary of the show cause notice had been issued in DRC-01 dated 29.05.2025 and that no detailed show cause notice had been issued. The respondent consequently sought setting aside of the DRC-01 and a direction permitting the petitioner to reply to DRC-01A.
The Court noted that the petitioner had admittedly not filed a reply to DRC-01A dated 06.05.2025. It further observed that the respondent had issued the summary in DRC-01 without attaching the detailed show cause notice. The Court held that this showed complete non-application of mind and, in the interest of justice, set aside DRC-01 dated 29.05.2025.
