Peetee Coach Builders Private Limited v. Union of India
Case brief
What is this about?
The Madurai Bench dismissed the writ petition challenging a GST show cause notice. The court held the petition was premature, directing the petitioner to file a reply and be heard before the tax authority passes an order applying the relevant circular to the facts.
What did the court decide?
The petitioner was directed to file a reply within 60 days; the authority must pass an order within 30 days after hearing, and the writ petition stands disposed of.
What the court decided
W.P.(MD) No.2133 of 2021
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED: 06.04.2022 CORAM: THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.(MD) No.2133 of 2021 and W.M.P.(MD) No.1798 of 2021
PEETEE Coach Builders Private Limited, S.F.No.647 648, Coimbatore Road, Andankoil East Post, Karur-639 002, represented by its Managing Director, T.Muruganandam ... Petitioner
/vs./ 1.Union of India, represented by its Secretary, Ministry of Finance, Department of Revenue, North Block, New Delhi 110 001.
2.The Chariman, Central Board of Indirect Taxes and Customs, North Block, New Delhi 110 001.
3.Goods and Services Tax Council (GST Council), through its Secretary, 5th Floor, Tower II, Jeevan Bharti Building, Janpath Road, Connaught Place, New Delhi 110 001.
4.The Commissioner of GST & Central Excise, No.1, Williams Road, Cantonment, Tiruchirapalli 620 001. ... Respondents
PRAYER: Writ Petition filed under Article 226 of the Constitution of India for issuance of Writ of Certiorari, calling upon the records matter of show cause Notice C.No.GEXCOM/ADJN/GST/ADC/20/2020-ADJN Dated 15-12-2020 on the file of the 4th respondent and Quash the same.
For Petitioner : Mr.J.V.Niranjan For R1 : Mr.S.Sivakumar Central Government Standing Counsel For R2 to R4 : Mr.K.Prabhu Junior Standing Counsel
Issues for consideration
2 issues framed by the court
Whether the show cause notice issued under Sections 73 and 74 of the GST Act is liable to be quashed on the grounds that it is contrary to CBIC Circular No.52/26/2018-GST?
Whether the writ petition is premature given the availability of alternate remedies?
Parties & counsel
- petitioner
Peetee Coach Builders Private Limited
- respondent
Union of India
- respondent
The Chariman, Central Board of Indirect Taxes and Customs
- respondent
Goods and Services Tax Council
- respondent
The Commissioner of GST & Central Excise
Case details
As recorded by the court registry
Similar cases
Judgements on the same questions, provisions and authorities, from every court