2025 (3) TMI 171 - HC - GST

Challenge to issuance of the SCN dated 29th November 2024 under Section 73 of the WBGST/CGST Act 2017 - HELD THAT - Having considered the materials on record and noting that the challenge in the present writ petition is directed against the assumption of jurisdiction of the proper officer to issue a show-cause on 29th November 2024 which the petitioner says to be barred by limitation the writ petition which raises a jurisdictional issue in relation to exercise of authority to issue the aforesaid show-cause on 29th December 2021 for the tax period April 2020 to March 2021 should be heard. At the same time noting that the time to pass the order under Section 73(9) of the said Act would lapse on 28th February 2025 the petitioners are directed to participate in the proceedings so that the proceeding can reach a logical conclusion. Considering the pendency of the writ petition and the nature of challenge if any final order is passed the same shall not be enforced by the proper officer without obtaining leave of this Court - List this matter in the Monthly List of April 2025 under the heading Motion .

Summary

The Calcutta High Court considered a writ petition challenging the show-cause notice issued under the WBGST/CGST Act, 2017 for the tax period April 2020 to March 2021. The petitioners argued that the notice was issued beyond the statutory time limit, citing specific provisions of the Act and Rules. They requested a stay on further proceedings. The respondents contended that the notice was timely and that the deadline for passing an order had not expired. The Court acknowledged the jurisdictional issue raised and directed the petitioners to participate in the proceedings, noting the impending deadline for passing an order under the Act. The Court also specified that any final order should not be enforced without its permission. The matter was scheduled for the Monthly List of April 2025 for further consideration.