Case Law Details
S.Kaja Mohideen Vs Commissioner of GST & Central Excise (Madras High court)
Approaching court without allowing department to consider defence reply and afford hearing is not in accordance with law
Madras High Court held that approaching court directly against the impugned notice without allowing department to consider the defence reply and providing opportunity of hearing is not in accordance with law. Accordingly, court directed petitioner to appear for personal hearing before respondent.
Facts- Based on the alleged wrong availing of Input Tax Credit, the respondents have issued the impugned show cause notice. The petitioner has also sent a detailed reply to the impugned show cause notice on 10.02.2023, reiterating the contentions that have been raised by the petitioner in this Writ Petition. Even before a final order could be passed by the respondents, after giving due consideration to the petitioner’s reply, the petitioner has approached this Court challenging the impugned show cause notice which in the considered view of this Court is premature. However, the respondents will have to certainly give due consideration to the objections raised by the petitioner in his reply dated 10.02.2023 and only after affording a personal hearing to him, is entitled to pass a final order.
Conclusion- For the foregoing reasons, this Writ Petition is disposed of by directing the petitioner to appear for personal hearing with the respondents on 02.03.2023 at 10:30 a.m. and the respondents, after affording a personal hearing to the petitioner, after giving due consideration to the reply dated 10.02.2023 submitted by the petitioner and after adhering to the principles of natural justice, shall pass final orders on merits and in accordance with law, pursuant to the impugned show cause notice dated 08.03.2022, within a period of eight weeks from the date of the personal hearing. The petitioner is also permitted to produce Additional documents in support of their contentions to the respondents.
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