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SENTHILKUMAR RAMAMOORTHY
Mandarina Apartment Owners Welfare Association (MAOWA) – Appellant
Versus
Commercial Tax Officer/State Tax Officer Kotturpuram Assessment Circle Integrated Registration and Commercial Taxes Building, Nandanam – Respondent
ORDER :
Senthilkumar Ramamoorthy, J.
[PRAYER in W.P.No.15307 of 2024: Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of Certiorari, to call for the records of the Respondent herein in Impugned order in GSTIN:33AAEAM5050F1ZZ/2018-19 dated 11.04.2024 and the consequential DRC 07 passed in Ref.No.ZD3304240861831 dated 11.04.2024 passed by the Respondent and quash the same.
PRAYER in W.P.No.15330 of 2024: Writ Petition filed under Article 226 of the Constitution of India, to issue a writ of Certiorarified Mandamus calling for the records leading to the issuance of Order-in Original reference No.ZD331223189373G dated 23-12-2023 FORM DRC-07 with connected proceedings reference No.GSTIN 33AGRPM6853A1ZC dated 23-12-2023, by the Respondent herein and afresh the same, and direct to consider the matter afresh, after giving full and fair opportunity to the Petitioner to submit its reply and after affording opportunity of personal hearing to the Petitioner.]
The facts relating to W.P.No.15307 of 2024 may be summarized as follows: a show cause notice dated 28.12.2023 was uploaded on the GST portal. The petitioner asserts that such show cause notice was not commun
The court established that the issuance of notice under Section 61 is mandatory when discrepancies are found, and failure to issue such notice invalidates subsequent adjudication.
The main legal point established in the judgment is that the proper officer must consider the explanation offered by the registered person before assuming jurisdiction to issue show cause notice unde....
A Summary of Show Cause Notice cannot replace a proper Show Cause Notice, and failure to provide a hearing violates natural justice principles.
Natural justice is upheld when multiple opportunities to be heard are provided; consolidated orders across tax periods are permissible under CGST law without causing prejudice unless demonstrable har....
The failure to provide valid notice and opportunity to be heard constitutes a violation of natural justice, necessitating quashing of ex parte orders under the GST Act.
Multiple Show Cause Notices can exist for the same tax period under GST if they pertain to different subjects, reinforcing the absence of a bar under the GST regulations.
Composite show-cause notices covering multiple financial years under CGST/KGST Act are illegal as assessments must pertain to individual years, respecting statutory limitations and ensuring natural j....
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