There was a delay on the part of M/s Sowmiya Spinners (P) Ltd. (“the Petitioner”) in filing excise return for the month of June 2017, which was filed belatedly in the month of December 2018. Revenue Department sent the Petitioner a letter dated December 21, 2018 calling upon him to reverse the wrongly credited amount for late filing of return.
Petitioner filed a Writ Petition seeking relief with respect to the letter issued by the Revenue Department.
Revenue Department submitted that the letter was only a communication and as the Petitioner had now raised a dispute, they would issue a show cause notice under Section 73 of the CGST Act, 2017 (“CGST Act”) on it.
Whether the letter dated December 21, 2018 issued by Revenue Department should be treated as show cause notice?
The Hon’ble High Court, Madras in W.P.No.5694 of 2019 and W.M.P.Nos.6484 and 6489 of 2019 dated June 19, 2019 held as under:
- It is imperative that the impugned communication dated December 21, 2018 be kept in abeyance till the show cause notice attains finality as implementation of the communication will render the entire exercise post show cause notice infructuous.
- In view of the aforesaid, the impugned communication shall be kept in abeyance till the show cause notice attains finality.
Citation:  108 taxmann.com 261 (Madras)