Cannon Exports Vs Assistant commissioner (ST)(FAC) (Madras High Court)
Madras High Court’s decision in the case of Cannon Exports vs. Assistant Commissioner (ST)(FAC) revolves around the petitioner’s challenge to a GST order. The petitioner sought a Writ of Certiorari to quash the impugned orders dated December 11, 2023, and the consequential proceedings dated May 7, 2024. The court’s judgment addresses procedural issues related to service of notices and provides directives for ensuring the petitioner’s right to a fair hearing.
Background and Contentions
The petitioner, Cannon Exports, contested the GST order on the grounds that they were not served with a showcause notice and that the impugned orders were issued without their knowledge, effectively denying them an opportunity to present their case. The petitioner claimed that this lack of notification was a violation of due process, as they were unaware of the proceedings against them until after the orders were passed.
On the other hand, the government, represented by Mrs. K. Vasanthamala, argued that the notices had been duly served to the petitioner at the same address where subsequent orders were successfully delivered. Furthermore, these notices were also uploaded on the official portal, making them accessible to the petitioner. The government contended that the petitioner’s claim of ignorance was unfounded. Additionally, the government noted that the orders were appealable and pointed out that the period for filing an appeal, as well as for filing a condonation of delay petition, had already lapsed.
