Case Law Details
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.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
After the appeals were heard for some, learned Advocate-General appearing for respondent stated that the impugned show notices issued under Section 74(1) of the Act be deemed to have been issued under Section 73(1) of the Central as well as State Goods and Services Tax Act, 2017.
2. The charges of fraud or willful mis-statement or suppression of facts to evade tax made in the show cause notices shall be deemed to have been scored off or redacted.
3. Appellant shall reply to the show cause notices within six weeks from today. The show cause notices shall be disposed by a reasoned order dealing with all submissions of appellant. Before passing any order, a personal hearing shall be given, notice whereof shall be communicated at least seven working days in advance.
4. If the Adjudicating Authority is going to rely on any judgment of any Court or Tribunal, a list thereof shall be made available along with the notice for personal hearing, so that appellant will be able to deal with/distinguish the same during the personal hearing.
5. Appeals stand disposed of. There shall be no order as to costs. Consequently, all interim applications are closed.
We clarify, we have not made any observation on the merits of the matter.
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