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2025 (1) TMI 404 - HC - GSTSeeking leave to amend the Petition and challenge Show Cause Notice dated 12 February 2020 - HELD THAT - Instead of allowing the Petitioner to challenge the Show Cause Notice at this belated stage, we think that interest of justice would be better served if the Petitioner responds to the Show Cause Notice by raising all permissible defences, including the defence that the matter is covered by certain decisions of this Court. Learned counsel for the Petitioner states that reply will be filed to the Show Cause Notice within two weeks from today. If the reply is indeed filed within two weeks from today, the Adjudicating Authority must consider such reply and the contentions raised therein and dispose of the Show Cause Notice by following the law and on its own merits. Petition disposed off.
In the judgment from the Bombay High Court, the Petitioner sought to amend their original Petition, which was initiated in 2019, to challenge a Show Cause Notice dated 12 February 2020. The Petitioner referenced a previous court order (Writ Petition No.1014 of 2019) indicating that similar issues had been resolved by the court.
The Respondents, represented by Mr. Mishra, argued that challenges to show cause notices should generally not be entertained and suggested that the Petitioner could rely on existing decisions if applicable. The court agreed with this approach, emphasizing that "the interest of justice would be better served" if the Petitioner responded to the Show Cause Notice by raising all permissible defenses, including those based on prior court decisions. The court ordered that if the Petitioner files a reply to the Show Cause Notice within two weeks, the Adjudicating Authority must consider this reply and the arguments presented, disposing of the Show Cause Notice according to the law and its merits. The court did not delve into the merits of the contentions, leaving all arguments open for consideration. Consequently, the Petition and the Interim Application were disposed of, with directions for all parties to act on an authenticated copy of the order.
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