Caae Details: Rajkumar Rope Merchant vs. State Tax Officer (FAC) E, Tamil Nadu (2025) 37 Centax 145 (Mad.)
Judiciary and Counsel Details
- C. Saravanan, J.
- Shri N. Murali Divya, for the Petitioner.
- Mrs K. Vasanthamala, Government Adv., for the Respondent.
Facts of the Case
The petitioner-assessee was issued an intimation in FORM GST DRC-01A proposing a demand of tax under IGST, CGST and SGST in a case not involving fraud, suppression or wilful misstatement. Thereafter, a show-cause notice in FORM GST DRC-01 was issued under section 73 read with section 75, quantifying a reduced liability along with applicable penalty; however, no reply was filed by the petitioner to the said notice. Post issuance of the show cause notice, the petitioner paid the entire demand as originally intimated in FORM GST DRC-01A through FORM GST DRC-03 and duly intimated such payment in FORM GST DRC-06 prior to adjudication. The jurisdictional officer under CGST issued an order in FORM GST DRC-07 and subsequently carried out a suo motu rectification, enhancing the interest component. Aggrieved, the petitioner filed a writ petition assailing the order in FORM GST DRC-07 and sought remand for fresh adjudication, specifically praying that the impugned FORM GST DRC-07 be treated as an addendum to the show cause notice to enable filing of a detailed reply with supporting documents. The matter was accordingly placed before the High Court.
High Court Held
The High Court held that considering the submissions and the fact that the entire amount stood paid, the matter was remitted for fresh adjudication, subject to the petitioner filing a proper reply with supporting documents to the show cause notice by treating the impugned FORM GST DRC-07 as an addendum to said notice.
