A Single Bench of the Madras High Court quashed demand of Tax and Penalty in Form GST MOV-09 as the issue of Show Cause Notice (SCN) was made to the Driver of the Petitioner, Ramki Cements Private Limited.
The writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorarified Mandamus, calling for the records on the file of the respondent,The State Tax Officer, Virudhunagarpertaining to the order of Demand of Tax and Penalty in Form GST MOV-09 and quash the same and consequently direct the respondent to release the goods of the petitioner.
The petitioner is an assessee on GST MOV-09. The petitioner has established this office recently and thereafter, GST certificate was obtained for the said unit.
The contention of the petitioner is that, mistakenly, in the consignment was mentioned as if it is transported to Chennai. After interceptingthe consignment, the respondent has issued the notice to the driver and the same was not received by the petitioner. Therefore, the petitioner claims that adequate opportunity was not granted to him.
The Additional Government Pleader appearing for the respondent submitted that notice was given to the driver of the consignment and that is sufficient under the GST Act and further submitted that E-Mail notice was also issued.
The Coram consisting of Justice S Srimathy observed that “This Court is of the considered opinion that the petitioner was not given adequate opportunity. The petitioner has not received the show cause notice. The show cause notice was issued to the driver is not adequate. Therefore, the order is liable to be set aside.Accordingly, the Writ Petition is allowed and the impugned order of Demand of Tax and Penalty in Form GST MOV-09, is hereby quashed.”
M.Sneha, appeared for the petitioner and M. Prakash, Additional Government Pleader appeared for the respondent.
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