2024 (10) TMI 1221 - HC - GST

Challenge to impugned orders passed under Section 73 of the TNGST Act, 2017 - non-service of SCN - case of the petitioner is that although intimation in DRC-01A and DRC 01 was issued, DRC-01 did not accompany any show cause notice - Violation of principles of natural justice - HELD THAT - Having considered the submissions of the learned counsel for the petitioner and the learned counsel for the respondents, it is evident that the impugned orders have been passed in violation of principles of natural justice. Considering the same, the impugned orders are quashed and the same shall be treated as addendum to the notice in DRC-01. The petitioner shall file a reply to the same with in a period of 30 days from the date of receipt of a copy of this order. It is expected that the respondent will complete the proceeding with in a period of 3 months thereafter. Petition allowed.

Summary

The High Court of Madras quashed impugned orders passed under Section 73 of the TNGST Act, 2017 due to violation of principles of natural justice. The petitioner is directed to file a reply within 30 days from receipt of the order, and the respondent must complete the proceeding within 3 months. Writ petitions allowed with no costs.