2023 (3) TMI 826 - HC - GST

Rejection to grant any interim order - concurrent jurisdiction to investigate the same issue - appellants are aggrieved by the SCN issued by the respondent on the ground that the very same issue is now subject matter of consideration by the Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ), who has issued notice dated 7th November, 2022 - HELD THAT - If the subject issue is one and the same or if the subject is inter-related, it is always better that one authority adjudicates the matter. By directing the assessee to face multiple authorities may result in conflicting decisions. Therefore, not only in the interest of the assessee but in the interest of the revenue also, one authority should take the decision. Admittedly, the Bureau of Investigation, South Bengal is a centralised agency and if that agency has already taken up the matter for consideration and the concerned Assistant Commissioner has issued notice dated 7th November, 2022, it is but appropriate that issues be considered by the said authority including the issue, which has been raised by the respondent in the show cause notice dated 29th December, 2022. The appeal as well as the writ petition are disposed of by directing the respondent to place the entire file pertaining to the show cause notice dated 29th December, 2022 to the Special Commissioner, State Tax, Bureau of Investigation, South Bengal, Headquarters, Kolkata, who shall in turn direct the said show cause notice and file be placed before the Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ) and to adjudicate the show cause notice along with the proceedings already initiated pursuant to the notice dated 7th November, 2022.

Summary

Issues involved:
The appeal against the order declining interim relief, multiple authorities adjudicating the same issue, direction to submit reply to show cause notice.

Interim Relief Issue:
The intra-Court appeal challenged the order denying interim relief to the writ petitioners, leading them to approach the Court.

Multiple Authorities Issue:
The appellants contested a show cause notice, arguing against facing multiple authorities to avoid conflicting decisions. The Court directed the matter to be handled by a centralised agency to ensure a comprehensive and coherent decision.

Direction to Submit Reply Issue:
The appellants were instructed to respond to the show cause notice within 30 days, to be submitted to the Assistant Commissioner for comprehensive adjudication in accordance with the law.

The Court, comprising HON'BLE MR. JUSTICE T. S. SIVAGNANAM and HON'BLE MR. JUSTICE HIRANMAY BHATTACHARYYA, heard arguments from both sides and decided to dispose of the appeal and writ petition by directing the respondent to transfer the case file to the Special Commissioner, State Tax, Bureau of Investigation, South Bengal. The Assistant Commissioner, State Tax, Bureau of Investigation, South Bengal (HQ) was tasked to adjudicate the show cause notice along with the ongoing proceedings initiated earlier. The appellants were given 30 days to respond to the notice, and the authority was instructed to consider all submissions and issue a reasoned order. No costs were awarded in the judgment. An urgent certified copy of the order was to be provided to the parties upon completion of legal formalities.