The single bench of Madras High Court presided by Mr.Justice M.Nirmal Kumar has held that Writ petition challenging Goods and Services Tax (GST) notice u/s 73 and DRC-01A intimation and dismisses petition before passing an order in original.
The petitioner, M/s.Gemini Coach Builders,filed a petition under Article 226 of the Constitution of India to issue a Writ of Certiorari calling for records relating to the Notice issued by the Additional Commissioner.
The counsel for the petitioner submitted that it has been clarified that in case of fabrication of body on chassis provided by the principal (not on account of a bodybuilder) the supply would merit classification as service and 18% GST as applicable will be charged. Thereafter, again the petitioner was issued a notice under Section DRC-01A, for short payment of Rs.11,17,33,272/-. The petitioner again gave his reply. After that, the respondent again issued a notice.
The counsel for the respondent submitted that if the petitioner has any objection to the show cause notice issued under section 73 of the CGST Act, 2017, then his objections will be heard, and thereafter only the order in original can be passed. Even before passing any order, the petitioner has rushed to the Court, hence seeking dismissal of the petition.
The single bench while dismissing the Writ petition has held that “the show cause notice has been issued, for which, the petitioner has to give reply and thereafter personal hearing would be given, where he can make his submissions along with supporting documents, thereafter only order in original would be passed and it is the procedure as contemplated under law. Hence, this Court is not inclined to entertain the petition”.
Mr. V. Sukumar appeared on behalf of the petitioner and Mrs. S. Ragaventhree appeared on behalf of the respondent.
Subscribe Taxscan Premium to view the JudgmentSupport our journalism by subscribing to TaxscanAdFree. Follow us on Telegram for quick updates.
