Madras High Court Sets Aside GST Order Sent to Wrong Address
In a recent ruling, the Madras High Court set aside a GST order that was dispatched to an incorrect address. The court instructed the council to treat this as an addendum to the original Show Cause Notice (SCN), which was sent to the correct address.
The petitioner, Karupanna Gounder Natarajan Suresh Kumar, contested the impugned GST order, highlighting that while it was addressed to their present address as per the GST registration effective from 1st July 2017, previous notices had been sent to their former address registered under the Finance Act of 1994 for service tax.
The respondent’s Senior Standing Counsel contended that the notice preceding the impugned order was dispatched to the applicant via email, with no response received.
The court emphasized the need to afford the applicant an opportunity to address the concerns outlined in the preceding SCN No. 26/2021-ST, dated October 22, 2021.
Consequently, the impugned order was quashed, and the matter was remitted back to the respondent for fresh orders to be passed within 90 days of obtaining the copy of the court’s order.
Furthermore, the court specified that the quashed order must be treated as an addendum to the show cause notice issued on October 22, 2021. The taxpayer is expected to submit a response within 30 days from the ruling date, and the respondent must schedule a hearing to issue the new orders. In line with these directives, the writ petitions were disposed of.
Case Details:
- Case Title: Karupanna Gounder Natarajan Suresh Kumar V/S The Assistant Commissioner of CGST
- Case No.: W.P.(MD) No.11625 of 2024
- Date: 10.06.2024
- Counsel For Appellant: Mr. S. Karunakar
- Counsel For Respondent: Mr. N. Dilip Kumar, Senior Standing Counsel
- Court: Madras High Court
To read the full order, follow this link.
Radhika Goyal is Author of Taxconcept Gurugram head office, for deeply reported tax, gst and income tax articles on issues that matter. He splits her time between New Delhi and Bengaluru, and has worked as a reporter, a podcaster and an editor for publications across India.