Order Issued on Same Day of Notice to Be Quashed Even Though Alternative Remedies Existed | HC

Case Details: Tvl. Shanthi Vijay Granites v. Assistant Commissioner (ST), Hosur - [2024] 158 taxmann.com 415 (Madras)

Judiciary and Counsel Details

• • Mohammed Shaffiq, J.

Facts of the Case

The petitioner received a show cause notice (SCN) in Form GST DRC-01 which contained only the summary of the demand. Thereafter, an assessment order in Form GST ASMT-07 was passed. It filed writ petition to challenge the order on the premise that order was passed without providing adequate opportunity to respond and it was made on the very same day on which SCN was issued.

High Court Held

The Honorable High Court noted that the impugned order violated principles of natural justice due to lack of necessary details and order was issued on same day as notice. The Court also noted that existence of alternative remedies does not preclude intervention of High Court under Article 226 of Constitution of India when natural justice is denied.

Therefore, the Court held that the impugned order was liable to be set aside and the department was directed to re-do the assessment after providing a reasonable opportunity for the petitioner to respond.