Case Details:
| Particular | Details |
| Case No. | W.P.NO. 5200 of 2023 |
| Case Name | S. Kaja Mohideen v. Commissioner of GST & Central Excise |
| Court | Madras High Court |
| Date of Judgement | 21-02-2023 |
| Citation | GIG-CLS-0016 |
Â
Issue- In the above case, the petitioner has challenged the show cause notice issued by respondent authority alleging wrongful availment of Input Tax Credit. Although petitioner has submitted a detailed reply to SCN but before the respondent authority pass any final order, petitioner prefer writ petition against the impugned SCN.
Held- It was held that based on the alleged wrong availing of Input Tax Credit, the respondents have issued the impugned show cause notice. The petitioner has also sent a detailed reply to the impugned show cause notice on 10.02.2023, reiterating the contentions that have been raised by the petitioner in this Writ Petition. Even before a final order could be passed by the respondents, after giving due consideration to the petitioner’s reply, the petitioner has approached this Court challenging the impugned show cause notice which in the considered view of this Court is premature. However, the respondents will have to certainly give due consideration to the objections raised by the petitioner in his reply dated 10.02.2023 and only after affording a personal hearing to him, is entitled to pass a final order. However, the petitioner has been afforded a personal hearing on 21.02.2023 but request for another personal hearing. Since  No prejudice would be caused to the respondents if one more personal hearing is afforded to the petitioner, therefore, Writ Petition is disposed of by directing the petitioner to appear for personal hearing with the respondents on 02.03.2023 at 10:30 a.m. and the respondents, after affording a personal hearing to the petitioner, after giving due consideration to the reply dated 10.02.2023 submitted by the petitioner and after adhering to the principles of natural justice, shall pass final orders on merits and in accordance with law, pursuant to the impugned show cause notice dated 08.03.2022, within a period of eight weeks from the date of the personal hearing.
