2024 (7) TMI 251 - HC - GST

Challenge to demand proposed in the Show Cause Notice that preceded the impugned order has been confirmed - HELD THAT - It is clear that the impugned order has been passed mechanically and warrants interference under Article 226 of the Constitution of India. Considering the same, the impugned order is quashed - The impugned order which stands quashed in this order shall be treated as addendum to the Show Cause Notice. Since the reply of the petitioner is very brief, the petitioner is given liberty to file reply afresh within a period of 30 days from the date of receipt of a copy of this order. The respondent shall pass fresh orders after duly considering the reply to be filed by the petitioner as also the Written Statement of the petitioner which has been mentioned in its reply in Form GST DRC-06 dated 28.10.2023. It is expected that the first respondent will pass orders on merits, within a period of 60 days from the date of receipt of a copy of this order - Since the petitioner's bank account has been freezed, the respondents are directed to lift the freezing of the bank account of the petitioner as the impugned order stands quashed in this order. Petition disposed off.

Summary

The High Court of Madras quashed the impugned order dated 30.12.2023 for the Assessment Year 2017-2018 as it was passed mechanically without considering the petitioner's written statement. The petitioner is allowed to file a fresh reply within 30 days, and the respondent must pass fresh orders within 60 days. The petitioner's bank account, which was frozen, is directed to be unfrozen. The Writ Petition is disposed of with no cost.