The Madras High Court sets aside the Goods and Services Tax ( GST ) demand order issued on the same date of issuance of Show Cause Notice ( SCN ). Further directed the Assistant Commissioner (ST) to initiate proceedings in accordance with law.
The Petitioner, Pithamber Distributors contended that both the show cause notice and the impugned order were issued on the same date, which, they argued, breached sub-section (2) of Section 73 of the applicable GST enactments.
The Petitioner’s counsel emphasised the simultaneous issuance of the show cause notice and the impugned order, highlighting the lack of a reasonable opportunity provided to the petitioner.
Upon examining the documents presented, the Court found merit in the contention that a reasonable opportunity was not provided due to the concurrent issuance of the SCN and the impugned order. Consequently, the Court deemed the impugned order unsustainable.
As a result, a single bench of Justice Senthilkumar Ramamoorthy sets aside the impugned order dated 31.12.2023, with the respondent given the liberty to initiate proceedings in accordance with the law.
Accordingly, the writ petition was closed.
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