Proceedings are to be re-adjudicated when no detailed order is uploaded by Revenue Department

[CA Bimal Jain]

The Hon’ble Madras High Court in the case of M/S. OJUS POWER & TECHNOLOGIES PRIVATE LIMITED, REPRESENTED BY ITS AUTHORIZED SIGNATORY - M. GUNASEKARAN VERSUS THE ASSISTANT COMMISSIONER (ST) [2023 (11) TMI 1206 - MADRAS HIGH COURT] set aside the Impugned Summary Order as no detailed order was uploaded on the portal and remitted back the matter for re-adjudication.

Facts:

Ojus Power & Technologies (P.) Ltd (“the Petitioner”) is engaged in the manufacturing of generating sets that produce electricity. Revenue Department (“the Respondent”) conducted audit at the business premises of the Petitioner wherein certain discrepancies were found. The Respondent issued the GST Form DRC-01A for Financial Year 2017-18, 2018-19, and 2019-20 (“FY”) under Section 73(1) of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) for intimation of tax payable. The Respondent pursuant to Reply filed, issued a Summary Show Cause Notice dated August 23, 2022, (“the SCN”). Thereafter, the Summary Order was issued dated September 27, 2022 (“the Impugned Order”) was issued against the Petitioner. 

Aggrieved by the Impugned Order, the Petitioner filed a writ petition contending that only the no detailed order was not uploaded by the Respondent.

Issue:

Whether Proceedings are to be re-adjudicated when no detailed order is uploaded by Revenue Department?

Held:

The Hon’ble Madras High Court in the case of M/S. OJUS POWER & TECHNOLOGIES PRIVATE LIMITED, REPRESENTED BY ITS AUTHORIZED SIGNATORY - M. GUNASEKARAN VERSUS THE ASSISTANT COMMISSIONER (ST) [2023 (11) TMI 1206 - MADRAS HIGH COURT] held under:

• Opined that, the detailed order dated September 27, 2022 was signed by the Respondent Authorities only on April 27, 2023.
• Held that, the Impugned Order is set-aside and remitted the matter back to the Respondent authorities for re-adjudication.
• Further Held that, Petitioner is permitted to file reply, if any, in addition to the reply filed earlier by the petitioner in Form GST DRC-01A within a period of thirty (30) days from the date of receipt of a copy of this order.
• Directed that, the Respondent should grant the Petitioner an opportunity of personal hearing and pass orders on merit and in accordance with the law.

(Author can be reached at info@a2ztaxcorp.com)