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SLT CEMENT MARKETERS PVT. LTD. vs. THE SUPERINTENDENT OF GST AND CENTRAL EXCISE AND OTHERS
(Madras High Court)

Hon'ble Judges:

ANITA SUMANTH
Pet. Counsel
Hari Radhakrishnan
Res. Counsel
S.gurumoorthy

Petitioner / Applicant

SLT CEMENT MARKETERS PVT. LTD.
Respondent THE SUPERINTENDENT OF GST AND CENTRAL EXCISE AND OTHERS
Court Madras High Court
State

Tamilnadu

Date Jun 17, 2021
Order No.

W.P. No.12360 of 2020 And WMP.No.15209 of 2020

Citation

2021(6) TAXREPLY 4340
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ORDER

The petitioner has challenged communication dated 17.08.2020 that puts the petitioner to notice that the respondent proposes to reverse IGST of an amount of ₹ 3,53,620/- and the same is payable with appropriate interest under intimation to the petitioner. The challenge is on the ground that the communication amounts to a demand in respect of which there has been no proper show cause notice or notice of any sort. 2. The respondent has filed a counter wherein at paragraph 5 he states that the impugned communication is only an intimation of IGST payable and consequentially, a request to the petitioner to reverse the same. If that were so, then the impugned intimation shall be construed to put the petitioner to notice as to the proposal to reverse the same. 3. The petitioner will file a reply to the same within a period of four weeks from today and further proceedings may be taken thereafter in accordance with law. This writ petition stands closed. Connected miscellaneous peti....

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