Karupanna Gounder Natarajan Suresh Kumar Vs Assistant Commissioner of CGST & Central Excise (Madras High Court)
In the case of Karupanna Gounder Natarajan Suresh Kumar vs. Assistant Commissioner of CGST & Central Excise, the Madras High Court quashed the impugned Order in Original No. 22/2022-ST-ADJN dated 27.09.2022. The petitioner contested the order, stating that preceding notices were served to his previous address, despite his current address being registered under GST. Although the respondent’s counsel claimed the notices were also sent via email, the petitioner did not respond. The court decided to provide the petitioner another chance to address grievances from the show cause notice SCN No.26/2021-ST dated 22.10.2021. The court quashed the impugned order and remanded the case back to the respondent, instructing them to pass fresh orders within 90 days, treating the quashed order as an addendum to the show cause notice. The petitioner is required to submit a reply within 30 days and will be heard before any new orders are passed. The writ petition was disposed of with these directions, and no costs were imposed.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is disposed of with the consent of the learned Senior Standing Counsel for the respondent dispensing with the requirement for filing of counter.
