Disposed

Nagaraj Sangiah v. The Superintendent Of Gst Central Excise (Grp -Iv)

Madras HC22 Apr 2024WP/6971/2024

Case brief

AI extract

What is this about?

The High Court, while hearing writ petitions challenging show cause notices relating to GST registration cancellation and tax proposals, declined to quash the notices but directed the petitioner to reply within three weeks, ensuring suspension of registration remains in abeyance during the职能部门 review.

What did the court decide?

Petitioner directed to reply to show cause notices within three weeks; suspension of registration kept in abeyance; Department to act within one month.

Nagaraj Sangiah Vs The Superintendent Of Gst Central… — GST and Indirect Tax | Madras HC (2024)

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W.P.Nos.6971 & 6972 of 2024

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IN THE HIGH COURT OF JUDICATURE AT MADRAS

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DATED : 22.04.2024

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CORAM

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THE HONOURABLE MR.JUSTICE SENTHILKUMAR RAMAMOORTHY

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W.P.Nos.6971 & 6972 of 2024 and W.M.P.Nos.7772, 7774, 7771 & 7773 of 2024

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Nagaraj Sangiah Proprietor - M/s.Micrho Plast No.165, SIDCO Industrial Estate Thirumudivakkam, Chennai 600 044. ... Petitioner in both WP's

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-vs-

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1.The Superintendent of GST & Central Excise (Grp-IV), Headquarters Preventive Unit, Chennai Outer CGST Commissionerate, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai 600 040.

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2.The Superintendent of GST & Central Excise, Thirumudivakkam Range, Pallavaram Division No.6, Sri Devi Temple Towers, 2nd Main Road, Sembakkam, Chennai 600 073.

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3.The Deputy Commissioner of Central Tax Office of the Deputy Commissioner of CGST & Central Excise No.6, Sri Devi Temple Towers,

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.6971 & 6972 of 2024

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2nd Main Road, Sembakkam, Chennai 600 073.

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4.The Branch Manager, ICICI Bank Ltd., No.40, Pammal Main Road, Pammal 600 075. ... Respondents in both WP's

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PRAYER in W.P.No.6971 of 2024 : Writ Petition filed under Article

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226 of the Constitution of India, pleased to issue a Writ of Certiorari,

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to call for the records on the file of second respondent in the impugned show cause notice for cancellation of Registration in Reference Number: ZA330224258498D dated 28.02.2024 and quash the same as illegal and arbitrary.

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PRAYER in W.P.No.6972 of 2024 : Writ Petition filed under Article 226 of the Constitution of India, pleased to issue a Writ of Certiorari, to call for the records on the file of second respondent in the impugned show cause notice No.17/2023-GST (SOR) dated 30.10.2023 issued for the Tax Period 2018-19 and quash the same as illegal and arbitrary.

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2/6

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.6971 & 6972 of 2024

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For Petitioner : Mr.B.Sivaraman in both WP's

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For Respondents : Mr.Rajinish Pathyil, Sr. SC 1 to 3 in both WP's

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COMMON ORDER

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By these two writ petitions, show cause notices relating to the cancellation of the petitioner's GST registration and tax proposals for the tax period 2018-19 are challenged.

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On perusal of the impugned show cause notices, it is evident that such show cause notice pertains to alleged contravention of specific provisions of applicable GST statutes. Since the challenge is to show cause notices, I am not inclined to exercise discretionary jurisdiction except to the limited extent of interfering with the suspension of registration. Except to such extent, it is always open to

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3/6

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.6971 & 6972 of 2024

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the petitioner to respond to the show cause notices and provide the

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necessary explanation.

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Therefore, W.P.Nos.6971 and 6972 of 2024 are disposed of on

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the following terms:

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(i) The petitioner shall reply to the show cause notices within three weeks from the date of receipt of a copy of this order. Upon receipt thereof, the respondents are directed to provide a reasonable opportunity to the petitioner, including a personal hearing, and thereafter issue orders within one month from the date of receipt of the petitioner's reply.

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(ii) Until such time, the suspension of the petitioner's GST registration shall be kept in abeyance.

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(iii) No costs.

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(iv) Consequently, W.M.P.Nos.7772, 7774, 7771 and 7773 of 2024 are closed.

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22.04.2024 (2/2)

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rna Index : Yes / No Internet : Yes / No Neutral Citation: Yes / No

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.6971 & 6972 of 2024

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1.The Superintendent of GST & Central Excise (Grp-IV), Headquarters Preventive Unit, Chennai Outer CGST Commissionerate, Newry Towers, No.2054-I, II Avenue, Anna Nagar, Chennai 600 040.

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2.The Superintendent of GST & Central Excise, Thirumudivakkam Range, Pallavaram Division No.6, Sri Devi Temple Towers, 2nd Main Road, Sembakkam, Chennai 600 073.

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3.The Deputy Commissioner of Central Tax Office of the Deputy Commissioner of CGST & Central Excise No.6, Sri Devi Temple Towers, 2nd Main Road, Sembakkam, Chennai 600 073.

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4.The Branch Manager, ICICI Bank Ltd., No.40, Pammal Main Road, Pammal 600 075.

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https://www.mhc.tn.gov.in/judis

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W.P.Nos.6971 & 6972 of 2024

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SENTHILKUMAR RAMAMOORTHY,J

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rna

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W.P.Nos.6971 & 6972 of 2024 and W.M.P.Nos.7772, 7774, 7771 & 7773 of 2024

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22.04.2024 (2/2)

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6/6

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https://www.mhc.tn.gov.in/judis

Nagaraj Sangiah v. The Superintendent Of Gst Central Excise (Grp -Iv)

Case brief

What is this about?

What did the court decide?

Nagaraj Sangiah v. The Superintendent Of Gst Central Excise (Grp -Iv)

Case brief

What is this about?

What did the court decide?

What the court decided

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Nagaraj Sangiah Vs The Superintendent Of Gst Central Excise (Grp -Iv)