2024 (9) TMI 1155 - HC - GST

Challenge to SCN on the ground that the same is without jurisdiction and is in violation of Instruction No.05/2023-GST dated 13th December, 2023, issued by the CBIT and customs - HELD THAT - The writ court is very reluctant to interfere with any show- cause notice, but since petitioner has challenged the legality of the impugned show-cause notice, on the ground of jurisdiction of the issuing authority, this writ petition is disposed off with limited direction that petitioner shall file reply to the impugned show-cause notice by taking all the points raised in this writ petition including the point of jurisdiction with in two weeks from date and the respondent adjudicating authority concerned while disposing such reply to be filed shall first decide the issue of jurisdiction by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorized representatives, with in two weeks from the date of receipt of such reply to be filed by the petitioner and shall not take any coercive action till the disposal of such reply to be filed. Petition disposed off.

Summary

The High Court of Calcutta disposed of the writ petition challenging a show-cause notice, directing the petitioner to file a reply within two weeks. The respondent authority must decide on the jurisdiction issue and not take any coercive action until the reply is disposed of. Failure to reply within the stipulated time will remove the interim protection. The respondent authority is free to proceed in accordance with the law. The writ petition is numbered WPA 6345 of 2024.