The Competent Authority of the Tamil Nadu Goods and Services Tax Department had issued on the petitioner, a works contractor, a show cause notice proposing to impose tax and penalty under the Central Goods and Services Tax Act, 2017/Tamil Nadu Goods and Services Tax Act, 2017 in respect of the work already done by him before 1-7-2017.
The Hon’ble High Court Of Madras vide writ petition no. 22104 of 2018 dated August 28, 2018 stated that the petitioner is entitled to raise all the objections by way of his reply to the show cause notice and dispute the proposal. In fact, the petitioner has made such objections on 4-7-2018. When such being the position, it is for the concerned Official to pass appropriate orders on the objections raised by the petitioner on merits taking note of the materials placed by the petitioner including the reliance placed on the Circular dated 13-3-2018. Any view expressed in the show cause notice is only prima facie and, therefore, the petitioner is not correct in contending that the authority, who issued the show cause notice, has predetermined the issue. It is always open to the authority to change his view after considering the objections filed in response to the show cause notice. Accordingly, the present writ petition is highly premature and not maintainable. Therefore, this writ petition is disposed of only by directing the Competent Authority to pass final orders on merits.
Citation:  97 taxmann.com 305 (Madras)