Show Cause Notice Issued To The Driver Of Consignment Is Not Adequate: Madras High Court

The Madras High Court has held that the show-cause notice issued to the driver of the consignment is not adequate.

The single bench of Justice S. Srimathy has quashed the demand for tax and penalty in Form GST MOV-09 and directed the department to issue a fresh notice.

The petitioner is an assessee on GST MOV-09. The petitioner submitted that, mistakenly, the consignment was mentioned as if it were transported to Chennai. After intercepting the consignment, the respondent or department issued the notice to the driver, which was not received by the petitioner. The petitioner claimed that adequate opportunity was not granted to him.

The department claimed that the notice was given to the consignment's driver and that it was sufficient under the GST Act. The e-mail notice was also issued.

The court opined that the petitioner was not given an adequate opportunity. The petitioner has not received the show cause notice. The show-cause notice issued to the driver was not adequate. Therefore, the order is liable to be set aside.

Case Title: Ramki Cements Private Limited Versus The State Tax Officer

Citation: 2022 LiveLaw (Mad) 460

Case No: W.P.(MD)No.24778 of 2022

Date: 01.11.2022

Counsel For Petitioner: M.Sneha

Counsel For Respondent: M.Prakash

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