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2023 (9) TMI 1411 - HC - GSTViolation of principles of natural justice - challenge to impugned SCN, u/s 73(1) of the CGST Act, 2017 without making any response/reply to the SCN - HELD THAT - This writ petition is disposed of by directing the petitioners to file reply to the aforesaid impugned show-cause notice within seven days from date and the respondent adjudicating authority concerned shall consider and dispose of the aforesaid reply/objection to the impugned show-cause notice in accordance with law and by passing a reasoned and speaking order and after taking into consideration the aforesaid judgement of the Division Bench of this Court in the case of SUNCRAFT ENERGY PRIVATE LIMITED AND ANOTHER VERSUS THE ASSISTANT COMMISSIONER, STATE TAX, BALLYGUNGE CHARGE AND OTHERS 2023 (8) TMI 174 - CALCUTTA HIGH COURT and by giving an opportunity of personal hearing to the petitioners or its authorised representatives, within a period of four weeks from the date of receipt of such reply/objection. Petition disposed off.
Issues: Challenge to show-cause notice under Section 73(1) of the CGST Act, 2017 without response, reliance on previous judgment.
The High Court of Calcutta heard a writ petition where the petitioners challenged an impugned show-cause notice dated 16th August, 2023, under Section 73(1) of the CGST Act, 2017 without providing any response. The petitioners sought relief based on a previous judgment by the Division Bench of the Court in the case of Suncraft Energy Private Limited & Anr. The Court directed the petitioners to file a reply to the show-cause notice within seven days and instructed the adjudicating authority to consider and dispose of the reply in accordance with the law. The authority was also directed to provide a reasoned order after a personal hearing within four weeks, considering the previous judgment. No further proceedings were to take place until the final order on the objection filed by the petitioners. However, if the petitioners failed to file the objection within the stipulated time, the order would not be valid.
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