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IN THE HIGH COURT OF JUDICATURE AT MADRAS
ANITA SUMANTH, MUMMINENI SUDHEER KUMAR
Tamilnadu Transmission Corporation Ltd. – Appellant
Versus
Commissioner Of GST – Respondent
| Table of Content |
|---|
| 1. batch of appeals and petitions identified. (Para 1) |
| 2. mandatory pre-consultative process under central excise act. (Para 2 , 3) |
| 3. cbic circulars are binding for pre-consultation. (Para 4) |
| 4. bombay high court's consensus on pre-consultation. (Para 5 , 6) |
| 5. integration of adr in statutory frameworks. (Para 7) |
| 6. clarification on exceptions to pre-consultation. (Para 8 , 11 , 13 , 14) |
| 7. directions issued for pre-consultation processes. (Para 10) |
| 8. assessees' rights regarding extended limitation. (Para 15 , 16) |
| 9. quashing of assessment orders. (Para 17) |
| 10. final orders and cost dismissal. (Para 18) |
JUDGMENT :
Anita Sumanth, J.
This is a batch of 30 matters, comprising 21 Writ Appeals and 9 Writ Petitions. Barring two Writ Appeals and two Writ Petitions, where the challenge is to Orders-in–original, in the other matters, the challenge is to show cause notices. 29 of the 30 matters relate to proceedings in the case of various Circles of the Tamil Nadu Generation and Distribution Corporation Limited (Tangedco) and the solitary instance involving a private entity is in W.A.No.613 of 2022.
2. We have heard all learned counsel in detail. The issue that arises in common across t
The court established that the pre-consultative process under the Central Excise Act is mandatory before issuing show cause notices to ensure compliance and procedural fairness.
Consultation as mandated in the Finance Act and Master Circular requires a two-way dialogue and cannot be satisfied solely by voluntary statements.
The judgment emphasized the mandatory nature of circulars issued by statutory authorities, their binding nature on tax administrators, and the importance of voluntary compliance and reducing disputes....
Show cause notices for service tax demands over Rs.50 lakhs require mandatory pre-consultation per binding CBEC circulars under Sections 37B-37C; summons or inquiries insufficient substitute.
Service Tax demands must be substantiated by independent verification, not merely based on CBDT data, especially when claiming exemptions.
Mandatory consultation prior to issuing a show cause notice is required under the Master Circular, and failure to comply renders the notice invalid.
Court in exercising its powers under Article 226 has to mould the remedy to suit the facts of a case. If in a particular case a Court takes the view that the Income-tax Officer while passing an order....
Point of Law : Power so exercised by the authority is a statutory power conferred upon the respondent authorities under Section 73 of the Finance Act of 1994 and as such the issuance of the said show....
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