Petitioner challenged a GST show cause notice, arguing limitation and seeking exemption. Court allowed additional reply to raise new grounds and directed authorities to pass final orders on merits.
Permit to send additional reply; direction to 3rd respondent to pass final orders on merits within eight weeks of receiving the additional reply.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
W.P.No.1936 of 2023
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED : 24.02.2023
CORAM
THE HON'BLE MR. JUSTICE ABDUL QUDDHOSE
W.P.No.1936 of 2023 and
W.M.P.No.2020 of 2023
M.Thangavel
... Petitioner
Vs.
1.The Government of India, Rep. by its Secretary, Ministry of Finance, New Delhi - 110 001.
2.The Commissioner of GST & Central Excise, Salem Commissionerate, No.1, Foulkes Compound, Anaimedu, Salem - 636 001.
3.The Assistant Commissioner of GST & Central Excise, Salem I Division, No.106, 3rd Floor, Varalakshmi Orchid, Ramakrishna Road, Salem - 636 007.
4.Office of the Executive Engineer P.W.D. (C&M), Salem.
5.The Commissioner of Panchayat and Municipality, Magudanchavadi, Sankari Tk, Salem.
6.The Commissioner of Panchayat and Municipality, Magudanchavadi, Sankari Tk, Salem.
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7.Office of the Executive Engineer, P.W.D. (C&M), Medical Works, Salem.
PRAYER: Writ Petition has been filed under Article 226 of the Constitution of India to issue a Writ of Certiorarified Mandamus, calling for the records on the file of the 3rd respondent in respect of the show cause notice SCN.Sl.No.09/2022 (AC-SLM-I) dated 18.04.2022 and quash the same and consequently direct the 1st respondent to grant the petitioner exemption from payment of the service tax in respect of the works contract service other than for commercial work rendered to the Government, Local Bodies, Statutory Authorities, etc., with effect from 01.04.2015 within the stipulated time as fixed by this Court.
ORDER
The petitioner has challenged the impugned show cause notice dated 18.04.2022 issued by the third respondent in this Writ Petition. The petitioner has already sent a reply to the impugned show cause notice on 14.06.2022.
the same has been issued without jurisdiction, without Authority under Law
or has predetermined the issue.
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entertaining this Writ Petition at this stage, that too when the petitioner has already sent a reply in the month of June, 2022 itself, will not arise.
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from the petitioner, the third respondent shall pass final orders on merits and in accordance with law, with regard to the impugned show cause notice dated 18.04.2022, within a period of eight weeks thereafter. The petitioner shall co-operate in the enquiry proceedings pursuant to the show cause notice dated 18.04.2022.
of. No Costs. Consequently, the connected Writ Miscellaneous Petition is closed.
24.02.2023
Index : Yes/No Speaking Order : Yes / No Neutral Citation Case: Yes / No vsi2
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W.P.No.1936 of 2023
To
1.The Secretary, The Government of India, Ministry of Finance, New Delhi - 110 001.
2.The Commissioner of GST & Central Excise, Salem Commissionerate, No.1, Foulkes Compound, Anaimedu, Salem - 636 001.
3.The Assistant Commissioner of GST & Central Excise, Salem I Division, No.106, 3rd Floor, Varalakshmi Orchid, Ramakrishna Road, Salem - 636 007.
4.Office of the Executive Engineer P.W.D. (C&M), Salem.
5.The Commissioner of Panchayat and Municipality, Magudanchavadi, Sankari Tk, Salem.
6.The Commissioner of Panchayat and Municipality, Magudanchavadi, Sankari Tk, Salem.
7.Office of the Executive Engineer, P.W.D. (C&M), Medical Works, Salem.
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ABDUL QUDDHOSE, J.
vsi2
W.P.No.1936 of 2023
24.02.2023
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2 issues framed by the court
Whether to entertain a writ petition challenging a show cause notice when the petitioner has already filed a reply.
What direction can be issued to permit the petitioner to raise new grounds regarding time-bar before final disposal.
1 provisions across 1 enactments
M. Thangavel
The Government of India, Rep. by its Secretary, Ministry of Finance
The Commissioner of GST & Central Excise, Salem Commissionerate
The Assistant Commissioner of GST & Central Excise, Salem I Division
Office of the Executive Engineer P.W.D. (C&M), Salem
The Commissioner of Panchayat and Municipality, Magudanchavadi
Abdul Qudhoose
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court
