M/S. Tildenet vs. The Principal Chief Commissioner Of GST And Central Excise
Held
The Court held that challenging a show cause notice at this stage is premature. The petitioner should avail the opportunities provided in the notice, including filing objections and requesting a personal hearing.
Facts
The petitioner challenged a show cause notice proposing recovery of erroneous IGST refund, interest, and penalty. The petitioner argued the notice was barred by limitation and their prior objections were not considered.
Key Issues
Whether a show cause notice proposing recovery of erroneous refund is maintainable when it allegedly fails to consider prior objections and is barred by limitation.
Sections Cited
Rule 96(10), Section 50, Section 122(2)(b)
AI-generated summary — verify with the full judgment below
BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 14.10.2024 CORAM THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ and W.M.P.(MD).No.20091 of 2024 M/s.Tildenet, Represented by its Partner, K.R.Kannan. ... Petitioner Vs. 1.The Principal Chief Commissioner of GST and Central Excise, 26/1, GST Bhawan, Mahatma Gandhi Road, Nungambakkam, Chennai - 600 034. 2.The Deputy Commissioner of Customs, Office of the Commissioner of Customs, Chennai - IV, 60, Customs House, Rajaji Salai, Chennai - 600 001. 3.The Additional Commissioner of GST and Central Excise, No.1, Williams Road, Cantonment, Tiruchirappalli - 620 001. 4.The Superintendent of Central GST and Central Excise, Range-II, Karur Division. ...Respondents 1/5 https://www.mhc.tn.gov.in/judis Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorari, to call for the records relating to impugned order dated 02.09.2024 made in F.No.GEXCOM/ADJN/5983/2024- CGST-RANGE-KRR2 on the file of 4th respondent and quash the same.
For Petitioner : Mr.N.Shan
The judgment continues below.
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