Angalesh Marketing Vs Superintendent of GST & Central Excise (Madras High Court)
In Angalesh Marketing Vs Superintendent of GST & Central Excise, the Madras High Court has annulled a GST order dated 15.03.2024 due to the failure to consider the taxpayer’s response to a show cause notice. The petitioner challenged the Order-in-Original No.11/2024, arguing that their reply to the notice dated 04.12.2023, which was acknowledged by officials on 27.02.2024, was not considered by the authorities when passing the order. The court noted that the impugned order incorrectly stated that no response was received, impacting the fairness of the adjudication process. Consequently, the court has set aside the previous order and remanded the case for fresh consideration. The petitioner is instructed to submit a new copy of their reply within 15 days, and the respondent must issue a revised order within 30 days, taking the taxpayer’s response into account.
FULL TEXT OF THE JUDGMENT/ORDER OF MADRAS HIGH COURT
This Writ Petition is disposed of at the time of admission after hearing the learned counsel for the petitioner and the learned Senior Standing Counsel for the respondent.
2. In this Writ Petition, the petitioner is challenged the impugned Order-in-Original No.11/2024 GST MAD-GST-000-SUP-11/2024 dated 15.03.2024 from the File No.54/2024.
