2024 (6) TMI 1077 - HC - GST

Jurisdiction - Two SCN to one individual for different entities - SCN issued to petitioner in the capacity of individual as well as for proprietorship concern - Issuance of Multiple show cause notices - HELD THAT - Appellant submits that once a notice was issued to Shashank Garg by the Commisisonerate at Panchkula, a separate notice could not have been issued in the name of the proprietorship concern by the Superintendent Commissionerate, Rohtak - The argument is misconceived while the petitioner individually may be a resident of the area governed under the jurisdiction of Commissionerate at Panchkula, proprietorship firm was situated at Jind, where the jurisdiction of Rohtak Commsissionerate would lie, it cannot be held that it was not having jurisdiction. As regard the earlier show cause notice issued to the individual, is concerned, the same would have no effect nor can it be said that the notice issued to the firm of the petitioner namely M/s Garg and Company is without jurisdiction or that the Commissionerate at Rohtak is not empowered to examine the actions of the firm. The petitioner who as the proprietor of M/s Garg and company is always free to file appropriate reply, to the show cause notice and contest the same. There are no reason to interfere at this stage with the show cause notice - appeal dismissed.

Summary

The High Court dismissed the petition filed by Shashank Garg, challenging a show cause notice issued to his firm M/s. Garg and Company under Section 74(1) of the CGST Act, 2017 by the Superintendent Commissionerate, Rohtak. The court held that the notice was within jurisdiction, and Shashank Garg can file a reply and contest the notice. The appeal was dismissed, and all pending applications were disposed of.