Writ petition filed before the passing of the final order is premature and not maintainable

Last updated: 17 February 2023

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Quick Summary

The Madras High Court has ruled that a writ petition filed by a taxpayer challenging a Show Cause Notice (SCN) before a final order is passed is premature and cannot be entertained. The court directed the Revenue Department to consider the taxpayer's reply to the SCN on its merits and decide accordingly. The case involved a taxpayer challenging an SCN for reversal of Input Tax Credit (ITC) due to alleged non-payment of taxes by the supplier, despite the taxpayer providing a detailed reply.

Court :
Madras High Court

Brief :
The Hon'ble Madras High Court in the matter of Geethanjali v. the Assistant Commissioner of CGST & CE [W.P. No.35024 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023] has held that the petition filed by the assessee challenging the Show Cause Notice ("SCN") for reversal of Input Tax Credit ("ITC") even before the final order has been passed, is considered to be premature and cannot be entertained. Directed the Revenue Department to consider the reply submitted by the assessee and decide on merits and in accordance with law.

Citation :
W.P. No.35024 of 2022 and W.M.P. Nos. 34458 and 34461 of 2022 dated February 7, 2023

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