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LENOVO INDIA PRIVATE LIMITED vs. ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE
(Madras High Court)

Hon'ble Judges:

ABDUL QUDDHOSE
Pet. Counsel
J.shankarraman
Res. Counsel
M.santhana Raman

Petitioner / Applicant

LENOVO INDIA PRIVATE LIMITED
Respondent ASSISTANT COMMISSIONER OF GST & CENTRAL EXCISE
Court Madras High Court
State

Tamilnadu

Date Jan 1, 2023
Order No.

W.P.No.1863 of 2023 And W.M.P.No.1965 of 2023

Citation

2023(1) TAXREPLY 6959
Original Order
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ORDER

ORDER The petitioner has challenged the impugned order dated 13.12.2022, rejecting their application seeking refund, on the ground of violation of principles of natural justice. 2. The petitioner claims that a show cause notice was issues to them on 21.11.2022 at 18:17:33 hrs, calling upon the petitioner to submit their reply within 15 days from the date of service of the notice. However, in the notice dated 21.11.2022, the operative portion calls upon the petitioner to appear before the respondent on 28.11.2022 at 03.00 p.m. either through physical / virtual hearing. It also states that if the petitioner fails to furnish a reply within the stipulated date or fails to appear for hearing on the appointed date and time, the case will be decided exparte on the basis of the available records and on merits. 3. Admittedly, the show cause notice dated 21.11.2022 issued at 18:17:33 hrs to the petitioner, calls upon the petitioner to submit a reply within a period of 15 days. But....

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