SALCOMP MANUFACTURING INDIA PRIVATE LTD Vs. COMMISSIONER, CGST AND CENTRAL EXCISE, CHENNAI OUTER, CHENNAI

JUDGEMENT

(1.) An Order-in-Original dtd. 30/1/2021 in respect of assessment years 2011-2012 to 2015-2016 is challenged in this writ petition.

(2.) The petitioner is engaged in the manufacture of power supplies, electronic goods, chargers for mobile phones and the like. The petitioner operates from a Special Economic Zone. A show cause notice was issued to the petitioner on 18/4/2017 and such show cause notice was replied to on 16/5/2017. On receipt of personal hearing notice in December 2020, the petitioner replied thereto. It appears that the impugned order was issued thereafter in January, 2021. The petitioner asserts that such impugned order was not served on the petitioner and the petitioner was unaware of the same until the petitioner received a communication dtd. 10/7/2023.

(3.) Immediately upon receipt thereof, the petitioner requested for a copy of the order by pointing out that such order was not communicated earlier. The order was enclosed thereafter by the respondents along with the communication dtd. 26/2/2024. The present writ petition was filed in the said facts and circumstances.