Basf Catalysts India Private Limited v. Deputy Commissioner (St) I
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 28.03.2025 CORAM :
THE HON'BLE MR.K.R.SHRIRAM, CHIEF JUSTICE AND THE HON'BLE MR.JUSTICE MOHAMMED SHAFFIQ W.A.Nos.1258, 1259, 1260, 1261 and 1262 of 2024 and C.M.P.Nos.9215, 9225, 9220, 9222, 9234, 9235, 9232, 9243, 9245 and 9246 of 2024 BASF Catalysts India Private Limited, Plot No.P8/1, Mahindra World City, Veerapuram Village, Chengalpattu Taluk, Tamil Nadu 603 002, India.
Tel: +91-44-67468181 rep. by its Authorized Signatory T.Parthasarathy.
.. Appellant in all appeals vs The Deputy Commissioner (ST)-I, Office of the Joint Commissioner (ST), Large Taxpayers Unit, Integrated Commercial Taxes Building, Nandanam, Chennai-35.
.. Respondent in all appeals
Prayer: Appeals filed under Clause 15 of the Letters Patent against the common order dated 8.4.2024 passed by the learned Single Judge in W.P.Nos.9513, 9516, 9512, 9519 and 9508 of 2024. For Appellant in all appeals : Mr.Vijay Narayan Senior Counsel and Mr.Parthasarathy for Mr.Edward James For Respondent in all appeals : Mr.P.S.Raman Advocate-General assisted by Mr.C.Harsha Raj Spl. Government Pleader COMMON JUDGMENT (Delivered by the Hon'ble Chief Justice) After the appeals were heard for some, learned Advocate-General appearing for respondent stated that the impugned show notices issued under Section 74(1) of the Act be deemed to have been issued under Section 73(1) of the Central as well as State Goods and Services Tax Act, 2017.
2. The charges of fraud or willful mis-statement or suppression of facts to evade tax made in the show cause notices shall be deemed to have been scored off or redacted.
3. Appellant shall reply to the show cause notices within six weeks from today. The show cause notices shall be disposed by a reasoned order dealing with all submissions of appellant. Before passing any order, a personal hearing shall be given, notice whereof shall be communicated at least seven working days in advance.
4. If the Adjudicating Authority is going to rely on any judgment of any Court or Tribunal, a list thereof shall be made available along with the notice for personal hearing, so that appellant will be able to deal with/distinguish the same during the personal hearing.
5. Appeals stand disposed of. There shall be no order as to costs. Consequently, all interim applications are closed.
We clarify, we have not made any observation on the merits of the matter.
(K.R.SHRIRAM, C.J.) (MOHAMMED SHAFFIQ, J.) 28.03.2025 Index :
Yes/No NC :
Yes/No bbr To The Deputy Commissioner (ST)-I, Office of the Joint Commissioner (ST), Large Taxpayers Unit, Integrated Commercial Taxes Building, Nandanam, Chennai-35.
THE HON'BLE CHIEF JUSTICE AND MOHAMMED SHAFFIQ ,J.
bbr W.A.No s.1258, 1259, 1260, 1261 and 1262 of 2024 28.03.2025