Tech Connect Retail Private Limited Vs Commercial Tax Officer (Madras High Court)
Tech Connect Retail Private Limited challenged a GST notice issued by the Commercial Tax Officer, arguing that it was served prematurely. The company, engaged in retail sales of consumer goods, fashion apparel, and electronics, had already filed its GST returns and paid applicable taxes for the 2017-18 period. The dispute arose when an intimation notice (Form DRC-01A) was issued on August 23, 2023, granting the company until September 7, 2023, to respond. However, before this deadline expired, a show-cause notice (Form DRC-01) was issued on August 29, 2023, leading the petitioner to challenge its validity on procedural grounds.
The Madras High Court ruled that the petitioner should be given a fair opportunity to respond to the intimation notice before any further action is taken. The court directed that Tech Connect Retail be allowed to submit its reply within a week and permitted the company to request copies of relevant documents, such as audit slips relied upon by the tax authorities. The tax department was instructed to consider the response and any jurisdictional objections before passing an order, ensuring due process and a fair hearing. The writ petition was accordingly disposed of without costs.
The present writ petition is filed challenging the impugned notice dated 29.08.2023 in Form DRC-01 on the limited ground that the same came to be issued even before the time granted to the petitioner to respond to Form GSTR DRC-01A dated 23.08.2023 had expired.
