Case Law Details
Engineering Aids Vs State Tax Officer (Circle) (Madras High Court)
The Hon’ble Madras Court in M/s. Engineering Aids v. State Tax Officer and Ors. [W.P. No.28124 of 2022 dated February 15, 2023] has quashed the demand order passed by the Revenue Department, on the grounds that the reply filed by the assessee to the Show Cause Notice (“SCN”) was not considered even though the same was received by the Revenue Department. Remanded the matter back for fresh consideration on merits and in accordance with the law. Further, directed the Revenue Department to pass final orders, after adhering to the principles of natural justice and providing the opportunity of hearing to assessee.
Facts:
This petition has been filed by M/s. Engineering Aids (“the Petitioner”) challenging the summary order in Form GST DRC-07 dated April 5, 2022 (“the Impugned Order”) passed by the Revenue Department (“the Respondent”) under Section 74 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for demand and recovery of tax, on the grounds of violation of principles of natural justice, contending that only the Impugned Order was served and not the detailed order nor has it been uploaded on the GST portal. Further, the reply in Form GST DRC-06 dated February 25, 2022 (“the Reply”) to the SCN issued in Form GST DRC-01 dated February 17, 2022 (“the SCN”) was not considered by the Respondent while passing the Impugned Order.
Issue:
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