📢 #GSTCaseLaw Update: In a recent judgment, the 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝘀𝗲𝘁 𝗮𝘀𝗶𝗱𝗲 𝗮𝗻 𝗼𝗿𝗱𝗲𝗿 𝗮𝘀 𝘁𝗵𝗲 Show Cause Notice (𝗦𝗖𝗡), 𝗮𝗻𝗱 𝘁𝗵𝗲 𝗳𝗶𝗻𝗮𝗹 𝗼𝗿𝗱𝗲𝗿 𝘄𝗮𝘀 𝗶𝘀𝘀𝘂𝗲𝗱 𝗼𝗻 𝘁𝗵𝗲 𝘀𝗮𝗺𝗲 𝗱𝗮𝘁𝗲. The matter has been remanded.

The case involved an assessee who challenged the issuance of the SCN and the impugned order on the same day. The assessee argued that this was violative of the principles of natural justice as a proper opportunity was not given.

The assessee further alleged that the SCN was issued in breach of sub-section (2) of Section 73 of the applicable GST enactment.

The court held that a reasonable opportunity was not provided to the assessee. Since both the SCN and the impugned order were issued on the same date, the impugned order was unsustainable.

The impugned order was set aside, leaving it open to the Assistant Commissioner to initiate proceedings in accordance with the law. The case is Pithamber Distributors vs. Assistant Commissioner (ST), Madras High Court, dated 30-Apr-2024.