2025 (2) TMI 880 - HC - GST

Seeking a direction to pass separate orders for the various financial years - seeking to grant sufficient time for furnishing a reply for financial years 2018- 2019 to 2023-2024 and provide an opportunity for cross examination - HELD THAT - Considering the fact that 05.02.2025 is the last date for passing orders under Section 74 of the Act in respect of 2017-2018 it is not deemed proper for this Court to interfere in respect of the determination now sought to be done through Ext.P1 especially in relation to the aforesaid year. However if an opportunity for cross examination is required by law and is not granted the same is a matter to be considered at the appropriate stage by the appropriate authority. This Court cannot at this juncture assume that the apprehension of the petitioner is legally justified especially in the absence of any material. However taking note of the apprehension of the petitioner that a composite order will be issued by the second respondent insofar as years 2018-2019 onwards are concerned the petitioner ought to be granted a reasonable opportunity of hearing since the limitation does not expire in the immediate future. Hence liberty is granted to the competent amongst the respondents to pass appropriate orders for 2017-18 pursuant to Ext.P1 show cause notice within the period of limitation in accordance with law after granting an opportunity of hearing - Petition disposed off.

Summary

The Kerala High Court addressed a petition challenging a show cause notice under the Central Goods and Services Tax Act, 2017. The petitioner sought separate orders for different financial years and additional time for response. The court noted the petitioner's concerns about a composite order being issued and lack of cross-examination opportunity but found no evidence of procedural violations. The court emphasized that the petitioner was granted a hearing opportunity and should address concerns through appropriate channels. The court allowed for separate orders for different years and directed the competent authority to issue orders within the specified timeframe, ensuring a fair hearing for the petitioner.