Madras HC Directs Assessee to Contest GST Disservices Shipped to Different Addresses

The Madras High Court in a ruling set aside the GST order that had been sent to the wrong address and instructed the council to treat the same as an addendum to the original SCN, which was sent to the correct address.

The taxpayer Karupanna Gounder Natarajan Suresh Kumar, filed a petition contesting the impugned GST order in original. The GST order has been addressed to the applicant’s present address, furnishing at the time of GST registration effective from 1st July 2017. However, the preceding notices were sent to the former address used for the service tax registration under the Finance Act, of 1994.

The respondent’s Senior Standing Counsel claimed that the notice preceding the impugned order was furnished to the applicant via email, but there was no answer.

The court mentioned that the applicant must be provided a chance to address his grievances against the proposals in the preceding SCN No. 26/2021-ST, on October 22, 2021.

The impugned order was quashed and the matter was remitted back to the respondent to pass the fresh orders on the merits and as per the law within 90 days of obtaining the copy of the order.

As per the court, the quashed order must be regarded as an addendum to the show cause notice on October 22, 2021. The taxpayer is anticipated to file a response within 30 days from today and the respondent is required to furnish a hearing to issue the new orders. With such directions, the writ petitions were disposed of.

Case TitleKarupanna Gounder Natarajan Suresh Kumar V/S The Assistant Commissioner of CGST
Case No.:W.P.(MD) No.11625 of 2024
Date10.06.2024
Counsel For AppellantMr.S.Karunakar
Counsel For RespondentMr. N.Dilip Kumar Senior Standing Counsel
Madras High CourtRead Order
Arpit Kulshrestha

Arpit Kulshrestha seeks higher interests in financial services, taxation, GST, I-T, etc. Writes articles with depth knowledge and is extensive for the same. The resources provide effective articles for the products of SAG infotech which provides taxation and IT software. Writing from observations and researching makes his articles virtuous.

Recent Posts

No GST Returns Will Be Accepted If Filed More Than 3 Years Past Their Due Date

An advisory has been released by the Goods and Services Tax Network (GSTN) which notifies…

18 hours ago

Delhi HC: Two Judgment Orders Against One SCN Cannot Be Accepted for the Same Period

It was cited by the Delhi HC that the two adjudication orders against one SCN…

20 hours ago

CBDT Allows Electronic Filing of Forms 3CEDA and 3C-O Via Notification No. 5/2024

The Central Board of Direct Taxes (CBDT) in an update for the taxpayers via the…

21 hours ago

October 2024 Records the 2nd Highest GST Collection, Driven by Domestic Sales

In October, Gross GST collection surged to 9% to Rs 1.87 lakh crore, the second…

23 hours ago

UP AAR: GST Will Be Levied on the Installation of Electricity Distribution Systems by DISCOMs

Goods and Services Tax (GST) is to get paid on the procurement of materials and…

2 days ago

Bombay HC Quashes Rejection Order for Voluntary GST Cancellation Due to Lack of Stated Reasons

The Bombay High Court carried that as the revocation orders for the registration cancellation on…

3 days ago