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2024 (1) TMI 130 - HC - GSTPrinciples of natural justice - overlapping of SCN - Jurisdiction - the summary notice was issued by one officer and the detailed notice was issued by another officer - HELD THAT - This Court is not inclined to interfere with the show cause notice issued by the respondent. Hence, this Court is of the view that it would be appropriate for the petitioner to approach and raise all their grievances before the respondent. Accordingly, all the grievances raised by the petitioner shall be considered by the respondent in accordance with law.
Issues:
The writ petition challenges an impugned notice dated 14.09.2023 issued by the respondent. The main issues raised include overlapping notices dated 29.08.2023 and 14.09.2023, lack of signature on the impugned notice, absence of a detailed notice accompanying the impugned notice, and a jurisdictional concern regarding the issuance of the notice. Overlapping Notices and Jurisdiction: The petitioner argued that the DRC-01 notice was issued twice by the respondent on 29.08.2023 and 14.09.2023, creating an overlap. Additionally, the petitioner raised concerns about jurisdiction. However, the Court declined to interfere with the show cause notice at this stage, advising the petitioner to address all grievances before the respondent. The Court directed the respondent to issue a detailed show cause notice by the next day, for the petitioner to respond by a specified date, and for the respondent to schedule a hearing and make a decision by a set deadline. The order included instructions for the respondent to address the issues of overlapping notices and jurisdiction in a comprehensive manner. Final Orders: The Court ordered the respondent to issue a detailed show cause notice promptly, set deadlines for the petitioner's response and the respondent's decision, and instructed the respondent to address the issues raised by the petitioner. The writ petition was disposed of with no costs, and the connected miscellaneous petition was closed accordingly.
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