GST Assessment Order cannot be passed by investigating officer: Madras HC

Tvl. Popular Mega Motors (India) Private Limited Vs Union of India (Madras High Court)

Introduction: This article delves into a legal case involving a State Tax Officer in Chennai issuing a show cause notice after an inspection. The taxpayer raised objections, alleging bias as the investigating officer proceeded with the adjudication. The matter reached the Madras High Court, challenging the violation of principles of natural justice.

Detailed Analysis:

1. Background of Inspection and Show Cause Notice: The State Tax Officer, after an inspection, issued a show cause notice on 29.01.2024, leading to objections from the taxpayer. The crux of the issue was the officer responsible for inspection also conducting the adjudication.

2. Preliminary Objections and SCNs: The taxpayer raised objections, contending that the investigating officer should not continue with the adjudication process. Despite this, the State Tax Officer issued a show cause notice under Section 73, scheduling a personal hearing before herself.

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