2023 (4) TMI 47 - HC - GST

Principles of natural justice - primary grievance of the Petitioner is that Petitioner was not given adequate opportunity to defend the show cause notice and has prayed that an opportunity may be given - HELD THAT - It is found that request of the Petitioner was not entirely unreasonable. Had the opportunity of two weeks sought for granted to the Petitioner, this petition would not have arisen at all. In these circumstances, an opportunity needs to be given to the Petitioner. The Impugned order dated 23 March 2022 is quashed and set aside - The show cause notice dated 15 February 2002 stands restored - petition disposed off.

Summary

Issues involved:
The primary grievance of the Petitioner is the lack of adequate opportunity to defend the show cause notice.

Summary:
The Petitioner, engaged in construction activity, received an intimation under section 61 of the Central Goods and Services Tax Act, 2017. Despite seeking time to revert with relevant documents, subsequent notices were issued, leading to a show cause notice under section 73 of the Act. The Petitioner's Chartered Accountant attended proceedings and requested time extensions, but non-compliance resulted in the impugned order. The Petitioner argued that more time was needed due to data collection challenges from scattered suppliers. The court found the Petitioner's request for time not entirely unreasonable, setting a timetable for disposal with a commitment from the Petitioner to comply within the specified period. The court quashed the impugned order, restored the show cause notice, and directed the Petitioner to appear before the concerned Officer on a specified date for adjudication within a four-week period. The Petitioner was instructed to submit its reply by a specified date, with the court clarifying that no comments were made on the merits of the petition.