Date of Order: 01.11.2022

Key Pointers:

• The Petitioner, M/s Ramki Cements Private Limited, is an assessee on GST MOV-09 and he is having a Branch office at No.257, PathinParai, Thottakudi, Tirunelveli, Tamil Nadu 627 151.
• The contention of the petitioner is that, mistakenly, in the consignment was mentioned as if it is transported to Chennai. After intercepting the consignment, the respondent has issued the impugned notice to the driver and the same was not received by the petitioner. Therefore, the petitioner claims that adequate opportunity was not granted to him.
• The respondent submitted that notice was given to the driver of the consignment and that is sufficient under the GST Act. He further submitted that E-Mail notice was also issued on 21.10.2022.
• The aforesaid plea was refuted by the petitioner and submitted that on the same day the impugned order, dated 21.10.2022 came to be passed and the plea of the respondent cannot be accepted.
• The Court is of the considered opinion that the petitioner was not given adequate opportunity. The petitioner has not received the show cause notice. The show cause notice was issued to the driver is not adequate. Therefore, the impugned order is liable to be set aside.
• The Writ Petition was allowed and the impugned order of Demand of Tax and Penalty in Form GST MOV-09, dated 21.10.2022, is hereby quashed.