Case Law Details
Angalesh Marketing Vs Superintendent of GST & Central Excise (Madras High Court)
In Angalesh Marketing Vs Superintendent of GST & Central Excise, the Madras High Court has annulled a GST order dated 15.03.2024 due to the failure to consider the taxpayer’s response to a show cause notice. The petitioner challenged the Order-in-Original No.11/2024, arguing that their reply to the notice dated 04.12.2023, which was acknowledged by officials on 27.02.2024, was not considered by the authorities when passing the order. The court noted that the impugned order incorrectly stated that no response was received, impacting the fairness of the adjudication process. Consequently, the court has set aside the previous order and remanded the case for fresh consideration. The petitioner is instructed to submit a new copy of their reply within 15 days, and the respondent must issue a revised order within 30 days, taking the taxpayer’s response into account.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent.
2. In this Writ Petition, the petitioner is challenged the impugned Order-in-Original No.11/2024 GST MAD-GST-000-SUP-11/2024 dated 15.03.2024 from the File No.54/2024.
3. By the impugned order, the demands that were proposed in ASMT 10 dated 24.03.2023 in O.C.No.37/2023, DRC 01A dated 17.10.2023 and DRC 01 dated 04.12.2023 in SCN No.04/2023-GST/SUPDT, have been confirmed.
4. It is the specific case of the petitioner that the petitioner has replied to the above mentioned show cause notice in DRC 01 dated 04.12.2023, on 27.02.2024, which has been duly acknowledged by the officials. However, the impugned order states that the petitioner has not responded to the aforesaid notice in DRC 01 dated 04.12.2023.
5. A reading of the impugned order indicates that though the petitioner has replied to the show cause notice in DRC 01 dated 04.12.2023 in SCN No. 04/2023-GST/SUPDT, which was received on 27.02.2024, same has not been considered by the respondent while passing the impugned order dated 15.03.2024.
6. Under these circumstances, the impugned order is set aside and the case is remitted back to the respondent to pass fresh orders on merits within 30 days from the date of receipt of a copy of this order. The petitioner shall file a fresh copy of the reply within 15 days from the date of receipt of a copy of this order and participate in the aforesaid proceedings positively. The respondent shall consider the said reply while passing the orders.
This Writ Petition is disposed of, with above directions. No costs. Consequently, connected miscellaneous petition is closed.
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