BASF Catalysts India Private Limited Vs Deputy Commissioner (ST) (Madras High Court)
After hearing the appeals, the learned Advocate-General appearing for the respondent stated that the impugned show cause notices issued under Section 74(1) of the Central and State Goods and Services Tax Acts, 2017, would be deemed to have been issued under Section 73(1) of the respective Acts. The Court directed that the allegations of fraud, willful misstatement, or suppression of facts to evade tax contained in the show cause notices shall be deemed to have been scored off or redacted. The appellant was granted six weeks to submit replies to the show cause notices. The Court directed the Adjudicating Authority to dispose of the notices by a reasoned order addressing all submissions made by the appellant and to provide a personal hearing, with notice communicated at least seven working days in advance. The Court further directed that if the Adjudicating Authority intended to rely upon any judgment of any Court or Tribunal, a list of such judgments should be supplied along with the notice of personal hearing to enable the appellant to deal with or distinguish them during the hearing. The appeals were disposed of, with no order as to costs, all interim applications were closed, and the Court clarified that it had not expressed any opinion on the merits of the matter.
