24 HRS Productions Vs Superintendent of GST & Central Excise (Madras High Court)
The Madras High Court disposed of a writ petition filed by 24 HRS Productions challenging an order dated 29.04.2024, which followed Show Cause Notice No. 62/2023-GST-(SUPDT) dated 29.12.2023. The show cause notice required the Petitioner to file a reply and appear for a personal hearing. However, the Petitioner did not avail of the opportunity and consequently suffered the impugned order.
The Court noted that the limitation period for filing an appeal under Section 107 of the respective GST enactments, 2017 had already expired long before the writ petition was filed on 17.03.2026. During the proceedings, the Petitioner offered to deposit 50% of the disputed tax as a condition for fresh adjudication and made an endorsement to that effect before the Court.
Recording the Petitioner’s consent, the High Court remitted the matter to the Respondent for passing a fresh order on merits. The remand was made subject to the Petitioner depositing 50% of the disputed tax in cash or from the Electronic Cash Register within 30 days from receipt of a copy of the Court’s order.
The Petitioner was also directed, within the same period, to file a reply to Show Cause Notice No. 62/2023-GST-(SUPDT) dated 29.12.2023, along with the requisite documents supporting its case. The impugned order dated 29.04.2024 was to be treated as an addendum to the original show cause notice for this purpose.
