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HEALTHCUBED INDIA PRIVATE LIMITED vs. THE ASSISTANT COMMISSIONER (ST) , CHENNAI
(Madras High Court)

Hon'ble Judges:

C.SARAVANAN
Pet. Counsel
Sharath Chandran
Res. Counsel
Amirta Dinakaran

Petitioner / Applicant

HEALTHCUBED INDIA PRIVATE LIMITED
Respondent THE ASSISTANT COMMISSIONER (ST) , CHENNAI
Court Madras High Court
State

Tamilnadu

Date Nov 26, 2021
Order No.

WP.No.25340 & 25341 of 2021 And WMP.Nos.26757, 26758, 26759 & 26760 of 2021

Citation

2021(11) TAXREPLY 4909
Original Order
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ORDER

The petitioner has challenged the impugned show cause notices issued under Section 129(3) of the Central Goods and Services Tax Act, 2017 on the ground that there is predetermination and therefore, the show cause notices issued by the respondent are liable to be quashed. 2.In this connection, the learned counsel appearing on behalf of the petitioner has placed reliance on the decision of the Hon'ble Supreme Court made in the case of ORYX Fisheries Private Limited v. Union of India and Others reported in (2010) 13 SCC 427 and reference is made to paragraphs 23, 24 and 25 which reads as under: “23. Relying on the underlined portions in the show cause notice, learned counsel for the appellant urged that even at the stage of the show cause notice the third respondent has completely made up his mind and reached definite conclusion about the alleged guilt of the appellant. This has rendered the subsequent proceedings an empty ritual and an idle formal....

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