Case Law Details
Shido Pharma Vs Assistant Commissioner (ST) (Madras High Court)
In the case of M/s. SHIDO Pharma v. Assistant Commissioner (ST) [W.P. Nos. 10371 to 10373 of 2023 and W.M.P Nos. 10334 to 10336 of 2023 dated April 03, 2023], the Madras High Court rendered a significant judgment. The court found that the assessee was not granted an opportunity of being heard, which goes against the principle of natural justice. As a result, the court set aside the impugned order and directed the Revenue Department to conduct the proceedings afresh.
Facts:
The Assistant Commissioner (ST) intercepted conveyance of M/s. SHIDO Pharma (“the Petitioner”) and issued a Show Cause Notice (“the SCN”) dated March 18, 2023 proposing an addition under the provisions of the Integrated Goods and Service Tax Act, 2017 (“the IGST Act”). The Petitioner on March 24, 2023, filed a reply to the SCN specifying that the provisions of the IGST Act are inapplicable to question the transaction.
However, on the same date the Revenue Department filed a revised notice (“the Impugned SCN”) specifying that the provisions of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) / the State Goods and Services Tax Act, 2017 (“the SGST Act”) are applicable on the transaction. Thereafter, the Revenue Department issued an order of detention of goods under Section 129(3) of the CGST Act (“the Impugned Order”).
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