2024 (6) TMI 1445 - HC - GST

Issuance of show cause notices under GST regulations - HELD THAT - It is noticed that the proceedings which emanated with the issue of show cause notice dated 31.10.2022 in Show Cause Notice cum Demand Notice No.121 of 2022-GST is yet to be adjudicated and orders are yet to be passed. However pending orders the impugned show cause notices have been issued to the petitioner. The aforesaid order without awaiting for the order in Show Cause Notice cum Demand Notice No.121 of 2022 dated 31.10.2022 cannot be passed. As the issues are intertwining the respondent ought to have passed common order after hearing the petitioner in the first mentioned show cause notice and impugned show cause notices. Petition disposed off.

Summary

In the case before the Madras High Court, presided over by The Honourable Mr. Justice C. Saravanan, the court addressed multiple Writ Petitions concerning the issuance of show cause notices under GST regulations. The petitioner was represented by Mr. G. Raghuvaran Gopalan, while the respondent was represented by Mr. J.K. Jeyaselan, Government Advocate.The court noted that the proceedings originated from a show cause notice dated 31.10.2022 (Show Cause Notice cum Demand Notice No.121 of 2022-GST), which had not yet been adjudicated. Despite this, further impugned show cause notices were issued to the petitioner.The respondent presented an order dated 02.08.2023 for the assessment year April 2019 to March 2020. The court held that this order was premature as it was issued without awaiting the resolution of the initial show cause notice. The court emphasized that the issues were "intertwining" and required a common order after hearing the petitioner.The court directed the respondent to resolve the matter by issuing a suitable order for the initial show cause notice along with the impugned notices. The previously issued orders on 02.08.2023 were directed to be recalled. The respondent is expected to complete this process within six months, and the petitioner must submit a reply to the impugned notices within 30 days of receiving the court's order. The respondent must then pass appropriate orders within three months of receiving the petitioner's reply.The Writ Petitions were disposed of with these directions, and no costs were awarded. Connected miscellaneous petitions were also closed.