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Case Law Details

Case Name : Gemini Coach Builders Vs Union of India (Madras High Court)
Appeal Number : W.P.(MD)No.13181 of 2022
Date of Judgement/Order : 24/06/2022
Related Assessment Year :
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Gemini Coach Builders Vs Union of India (Madras High Court)

It is seen that the petitioner has not only received the show cause notice but also earlier the petitioner was issued with summons and thereafter only DRC-01A has been issued, intimating the tax ascertained as being payable. Now, the show cause notice has been issued, for which, the petitioner has to give reply and thereafter personal hearing would be given, where he can make his submissions along with supporting documents, thereafter only order in original would be passed and it is the procedure as contemplated under law. Hence, this Court is not inclined to entertain the petition.

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

This writ petition has been filed to quash the impugned notice of the fourth respondent dated 29.03.2022 having File No.GEXCOM/ ADJN/GST/ADC/96/2022-ADJN SCN No.02/ADC/2022/GST, DIN. 20220359XN0000313851.

HC declines to entertain petition against show cause notice issued by GST dept

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