Case Details: Rasathe Garments v. State Tax Officer (ST) (Inspn.) - [2024] 163 taxmann.com 641 (Madras)
Judiciary and Counsel Details
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- C. Saravanan, J.
- R.L. Ramani, Sr. Counsel, S. Raja Jeya Chandra Paul for the Petitioner.
- Veerakathiravan, Additional Advocate General Asst. & R. Suresh Kumar, Additional Government Pleade for the Respondent.
Facts of the Case
The petitioner’s premises were inspected by the State Tax Officer (ST) and based on inspection, the ST Officer issued the Show Cause Notice (SCN). It filed writ petition to challenge the SCN and contended that there was scope of patent bias since the inspecting officer was acting as adjudicating officer.
High Court Held
The Honorable High Court noted that there was no embargo under scheme of respective GST enactments on inspecting officer to issue show cause notice and to adjudicate issue as long as such officer also satisfies definition of a “proper officer” as per Section 2(91) of respective GST enactments. However, with a view to eliminate scope of bias, the inspecting officer acting as a adjudicating officer has been discharged in the Circular No. 13/2022-TNGST dated 08.11.2022. Therefore, the Court held that there is no merit in the challenge to the impugned Show Cause Notice and the petition was dismissed.
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