Writ Petition against SCN seeking Reversal of GST ITC is Pre-Mature: HC

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  • Last Updated on 21 March, 2023

GST Show cause notice

Case Details: S. Kaja Mohideen v. Commissioner of GST & Central Excise - [2023] 148 taxmann.com 304 (Madras)

Judiciary and Counsel Details

    • Abdul Quddhose, J.
    • M. Fazulul Haq for the Petitioner.
    • S. Gurumoorthy, Sr. Standing Counsel for the Respondent.

Facts of the Case

The petitioner received a show cause notice seeking reversal of input tax credit on ground that the same was availed wrongly. It submitted reply to the notice and filed writ petition against the notice by contending that it had not committed any irregularity.

High Court Held

The Honorable High court noted that a show cause notice can be challenged only if the same is issued without Authority under Law or has been issued without jurisdiction or has predetermined the issue. In the instant case, none of the above mentioned requirements had been satisfied.

This petition would be considered as premature since the petitioner had approached High Court before final order was passed. Therefore, the Court dismissed the petition and directed the petitioner to appear before Authority and the Authority was also directed to grant one more opportunity of personal hearing.

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