SCN & Order Both Issued on Same Date Were Unsustainable Since Reasonable Opportunity Was Not Provided to Assessee | HC
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Case Details: Pithamber Distributors v. Assistant Commissioner (ST) - [2024] 162 taxmann.com 630 (Madras)
Judiciary and Counsel Details
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- Senthilkumar Ramamoorthy, J.
- M.A. Mudimannan for the Petitioner.
- T.N.C. Kaushik, AGP (T) for the Respondent.
Facts of the Case
The petitioner was a registered person under GST. The department issued a show cause notice proposing to demand tax and interest. The petitioner filed a writ petition to challenge the show cause notice and the impugned order. It was contended that both the show cause notice and the impugned order were issued on the same date.
High Court Held
The Honorable High Court observed that the petitioner was not provided with reasonable opportunity. As per Section 73 of CGST Act, 2017, the show cause notice shall be issued to the person chargeable with tax. After considering the reply to the show cause notice, if the proper officer is of the opinion that the person is liable to penalty and / or tax, he may issue a demand order. Therefore, the Court held that the impugned order was unsustainable and the same was set aside.
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