Madras High Court
The Joint Commissioner Of Gst & Central ... vs Uno Minda Limited (Seating Division) on 21 March, 2025
Author: Mohammed Shaffiq
Bench: Mohammed Shaffiq
W.A.No.3312 of 2024
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 21.03.2025
CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE
AND
THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ
W.A.No.3312 of 2024
and C.M.P.No.25687 of 2024
The Joint Commissioner of GST & Central Excise,
GST Bhavan, No.1, Foulks Compound,
Anaimedu, Salem,
Tamil Nadu-636 001. .. Appellant
vs
Uno Minda Limited (Seating Division),
rep. by its Authorized Signatory V.Vasudevan,
Thally Main Road,
Belagondapalli Village and Post,
Denkanikottai Taluk,
Krishnagiri, Tamil Nadu-635 114. .. Respondent
Prayer: Appeal filed under Clause 15 of the Letters Patent against the order
dated 23.09.2024 passed by the learned Single Judge in W.P.No.27776 of
2024.
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W.A.No.3312 of 2024
For Appellant : Mr.Rajnish Pathiyil
Sr. Panel Counsel
For Respondents : Mr.Raghavan Ramabadran
for M/s.Lakshmi Kumaran
and Sridharan Attorneys
JUDGMENT
(Delivered by the Hon'ble Chief Justice)
Shri Pathiyil states his instructions are that if the assessee undertakes
not to raise issue of limitation under Section 73 of the Central Goods and
Services Tax Act, 2017 (the Act) and also not to claim refund of tax amount
paid, then the department will convert the show cause notice issued under
Section 74 of the Act to that issued under Section 73 of the Act.
2. Shri Raghavan Ramabadran states that the fact that the assessee
shall not raise the issue of limitation under Section 73 or claim refund of
Rs.124 Crores paid has already been recorded by the learned Single Judge
in paragraph 11(2). Nevertheless, the Court may record the same again.
Ordered accordingly.
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3. In view of the above, appellant is directed to issue a fresh show
cause notice within two weeks from today.
4. Shri Pathiyil states that the show cause notice will contain two
parts – one for amnesty period and one for non-amnesty period. As and
when the show cause notice is received, assessee may reply/make
representation.
5. Shri Pathiyil states that he shall sit with Shri Raghavan
Ramabadran to understand his grievance on calculation and advise the
department accordingly.
6. The appeal is disposed of accordingly. There shall be no order as
to costs. Consequently, interim application is closed.
7. As the show cause notice is quashed and appellant is directed to
issue a fresh show cause notice, the Registry is directed to record that suo-
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motu Contempt Petition No.3542 of 2024 is closed.
(K.R.SHRIRAM, C.J.) (MOHAMMED SHAFFIQ, J.)
21.03.2025
Index : Yes/No
NC : Yes/No
bbr
Copy to:
The Assistant Registrar,
Contempt Section,
High Court, Madras.
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THE HON'BLE CHIEF JUSTICE
AND
MOHAMMED SHAFFIQ,J.
bbr
21.03.2025
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