^®
TaxReply India Private Limited

GST Library

Best GST Library

Subscription Plans

TaxGPT

GST News | Updates

GST Calendar

GST Case Laws

GST Case Laws Sitemap

GST Notifications, Circulars, Releases etc.

Act & Rules

Act & Rules (Multi-view)

GST Rates

HSN Codes ^New

GST Forms

GST Diary

GST Notebook

GST Fees Manager

GST Council Meetings

GST Set-off Calculator

ITC Reversal Calculator

E-invoice Calculator

Inverted Duty Calculator

GSTR-3B Manual

GSTR-9 Manual

GSTR-9C Manual

Full Site Search

E-way Bill

Finance Bill

GST e-books

TaxReply Support

YouTube Videos

Twitter

Buy Premium Tax Domains

About Us

Our Services

🔒

TaxReply India Pvt Ltd

🔒

^®

Subscribe Free GST updates on...

Subscribe to Best GST Library of India and get ahead of the rest. Click here for plans. | GST Act & Rules e-book Click here. |

PITHAMBER DISTRIBUTORS vs. THE ASSISTANT COMMISSIONER (ST) CHENNAI
(Madras High Court)

Hon'ble Judges:

SENTHILKUMAR RAMAMOORTHY

Pet. Counsel

M.a.mudimannan

Res. Counsel

T.n.c.kaushik

Petitioner / Applicant	PITHAMBER DISTRIBUTORS
Respondent	THE ASSISTANT COMMISSIONER (ST) CHENNAI
Court	Madras High Court
State	Tamilnadu
Date	Apr 30, 2024
Order No.	W. P. No. 11337 of 2024, W. M. P. Nos. 12431 & 12432 of 2024
Citation	2024(4) TAXREPLY 10850
Add to Favorites	Add to favorites.
Download Original Order
Print (Full Page)
Print (Judgement Only)

TaxGPT ^Beta

Summarize this case by TaxGPT in

Listen this case in simple words

Audio Timeline

Audio Speed:

AA |

ORDER
ORDER An order dated 31.12.2023 is challenged in this writ petition. Proceedings were initiated against the petitioner by issuing show cause notice dated 31.12.2023. The impugned order was also issued on the same date. 2. Learned counsel for the petitioner submits that the facts speaks for themselves and that both the show cause notice and the impugned order were issued on the same date. He further submits that the show cause notice was issued in breach of sub-section (2) of Section 73 of the applicable GST enactments. 3. Mr. T.N.C.Kaushik, learned Additional Government Pleader, accepts notice for the respondent. 4. On examining the documents placed on record, the contention of learned counsel for the petitioner that a reasonable opportunity was not provided is liable to be accepted. Since both the show cause notice and impugned order were issued on the same date, the impugned order is unsustainable. 5. Consequently, impugned order dated 31.12.2023 is set aside b....