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2024 (2) TMI 850 - TELANGANA HIGH COURTValidity of SCN issued u/s 73 of the CGSTAct, 2017, for the tax period April, 2018 to March, 2019 to the extent of confirming demand along with interest and penalty - Similar SCN struck off earlier - HELD THAT:- Surprisingly, in spite of the earlier show cause notice dated 29.09.2023, being struck down by this Court by the aforesaid order as early as on 19.12.2023 which was a by-party order passed in the presence of the learned counsel for the Department as well, the respondent authorities have now passed a fresh show cause notice for the subsequent year, where, prima facie, it appears that the authorities concerned have not considered the judgment rendered by this Court on 19.12.2023 on identical set of facts in respect of the very same assessee. This appears to be somewhat strange on the part of the respondent authorities. What is also surprising to be taken note is the fact that the petitioner herein had already provided all necessary information available with them in respect of the manufacture of various products, different rate of taxes applicable on each of the products and also the details of the supply made by the petitioner to their suppliers. In spite of this information being within the knowledge of the respondent authorities, yet without any further preliminary investigation, enquiry or scrutiny being done at their level, the respondents have issued yet another vague notice bereft of details. The writ petition allowed on the same terms in which the earlier writ petition of the petitioner was passed and decided reserving the right of the respondent authorities, if permissible under law to take appropriate recourse in accordance with law.
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