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2025 (1) TMI 514 - HC - GSTChallenge to impugned order on the limited ground that the impugned order traverses beyond the show cause notice - petitioner never had an opportunity to respond - violation of principles of natural justice - HELD THAT - The petitioner shall treat the impugned order as a show cause notice and file its objections within a period of 4 weeks from the date of receipt of a copy of this order. If any such objections are filed by the petitioner, the respondent shall consider the objections and pass orders after affording the petitioner a reasonable opportunity of hearing. The impugned order is set aside - Petition disposed off.
The Madras High Court, presided by Honourable Mr. Justice Mohammed Shaffiq, addressed a writ petition challenging an order dated 30.08.2024. The petitioner, a painting contractor registered under the GST Act, contested the order on the grounds that it extended beyond the scope of the initial show cause notice.
Key points include: 1. Show Cause Notice: Initially issued on 16.05.2024, the notice alleged that the petitioner improperly claimed Input Tax Credit related to a Residential Real Estate Project (RREP). The petitioner rebutted this by clarifying their engagement solely in painting contracts, leading to the proposal being dropped. 2. Impugned Order: The order identified discrepancies in the petitioner's financial declarations, specifically a Rs. 1,59,09,596/- difference treated as suppression, and the non-filing of GSTR 9 and GSTR 9C, which were not addressed in the original notice. 3. Principles of Natural Justice: The petitioner argued that these issues were not part of the initial notice, denying them the opportunity to respond, thus violating natural justice principles. 4. Court's Decision: The impugned order was set aside, allowing the petitioner to treat it as a new show cause notice. The petitioner has four weeks to file objections, after which the respondent must provide a reasonable opportunity for a hearing before passing a new order. The writ petition was disposed of without costs, and related miscellaneous petitions were closed.
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