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Case Law Details

Case Name : Hind Aluminium Company Vs Assistant Commissioner (ST) Hosur (North - I) Assessment Circle (Madras High Court)
Appeal Number : W.P. No. 2170 of 2023
Date of Judgement/Order : 27/01/2023
Related Assessment Year :
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Hind Aluminium Company Vs Assistant Commissioner (ST) (Madras High Court)

Penalty for claiming input tax credit based on bogus tax invoices / debit notes – On a prima facie consideration, the show cause notice sent to the petitioner by the respondents is also bald and cryptic and the exact details of the violations committed by the petitioner have not been disclosed in the said show cause notice. The show cause notice has simply extracted the ingredients of Section 74 of the Act but the same does not disclose the details of the violations committed by the petitioner.

For the foregoing reasons, this Court is of the considered view that the impugned order has been passed by total non application of mind to the reply dated 08.12.2022 submitted by the petitioner and therefore, the impugned order has to be necessarily quashed and the matter will have to be remanded back to the respondents for fresh consideration on merits and in accordance with law after affording a fair hearing to the petitioner, including granting them the right of personal hearing.

In the result the impugned order dated 04.01.2023 passed by the 1st respondent is hereby quashed and the consequential orders dated 05.01.2023 are hereby quashed and the matter is remanded back to the 1st respondent for fresh consideration on merits

FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT

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