2024 (9) TMI 820 - HC - GST

Challenge to assessment order - SCN issued in breach of sub-section (2) of Section 73 of the applicable GST enactments - both SCN and the impugned order were issued on the same date - reasonable opportunity of haearing was not provided - violation of principles of natural justice - HELD THAT - On examining the documents placed on record, the contention of learned counsel for the petitioner that a reasonable opportunity was not provided is liable to be accepted. Since both the show cause notice and impugned order were issued on the same date, the impugned order is unsustainable. The impugned order dated 31.12.2023 is set aside by leaving it open to the respondent to initiate proceedings in accordance with law. Petition disposed off.

Summary

The High Court of Madras set aside an order dated 31.12.2023 in a writ petition challenging the initiation of proceedings against the petitioner. The court found that the show cause notice and impugned order were issued on the same date, breaching the applicable GST enactments. The impugned order was deemed unsustainable, and the respondent was given the opportunity to initiate proceedings in accordance with the law. Case W.P.No.11337 of 2024 was disposed of with no costs.