Case Law Details
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.
2. The petitioner has challenged the impugned Order in Original No. 22/2022-ST-ADJN dated 27.09.2022. The impugned order has been addressed to the current address of the petitioner, which was given by the petitioner at the time of obtaining registration under GST enactments with effect from 01.07.2017.
3. However, the notices that preceded the impugned order was served on the petitioner on the previous address, for which the petitioner had obtained registration as a Service Tax provider under the provisions of the Finance Act, 1994.
4. Although the learned Senior Standing Counsel for the respondent would submit that the said notice, which preceded the impugned order, was served on the petitioner by E-mail, but the petitioner has not responded, this Court is of the view that the petitioner can be given one opportunity to went out his grievances against the proposals in the show cause notice that preceded the impugned order in SCN No.26/2021-ST, dated 22.10.2021. Consequently, the impugned order passed by the respondent is quashed and the case is remitted back to the respondent to pass fresh orders on merits and in accordance with law within a period of 90 days from the date of receipt of a copy of this order.
5. The impugned order, which stand quashed, shall be treated as addendum to the aforesaid show cause notice dated 22.10.2021. It is expected that the petitioner will file a reply within 30 days from today with the respondent. Needless to state, the petitioner shall be heard before passing the orders.
This Writ Petition is disposed of, with above directions. No costs. Consequently, connected miscellaneous petitions are closed.
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