The Madras High Court set aside the Goods and Service Tax ( GST ) order passed without providing an opportunity for a hearing. The Court found that the orders had been passed before the petitioner filed a reply to the notices issued under the provisions of the respective GST enactments to the petitioner.
Tenkasi Shencottai Taluk Agricultural Co Op Society, the petitioner has filed these writ petitions for a Certiorarified Mandamus to call for records pertaining to the impugned orders passed by the respondent, to quash the same and to direct the respondent to re-do the assessment afresh after providing an opportunity of personal hearing to the petitioner.
It is informed by the learned Government Advocate for the respondent that a sum of Rs.15,00,000/- was frozen in the petitioner’s account and the aforesaid amount was also recovered towards the part liability of the petitioner in respect of the respective impugned orders dated 06.07.2023 for the assessment years 2018-2019 and 2019-2020 respectively.
A single bench of Justice C Saravanan found that the orders had been passed before the petitioner filed a reply to the notices issued under the provisions of the respective GST enactments to the petitioner.
The court set aside the impugned orders and the case is remanded back to the respondent to pass fresh orders on merits and under law. Further held that “the impugned orders, which stands quashed, shall be treated as a corrigendum to show cause notice issued earlier. The petitioner shall file a consolidated reply within a period of 30 days from the date of receipt of a copy of this order.”
Mr.A.Satheesh Murugan and Mr J.K.Jeyaselan appeared on behalf of the petitioner and respondent respectively.
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