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2023 (11) TMI 602 - HC - GSTCorrectness of SCN - it is alleged that noticee did not declare correct tax liability while filing the annual returns of GSTR 09 - petitioner-noticee was asked to submit its reply by 28.10.2023 - HELD THAT - Having regard to the issue involved in this writ petition, it is observed that if no order has been passed on or before 28.10.2023 or subsequent thereto till date, status quo as regards the proceedings stated to be drawn up vide the Show Cause Notice dated 28.09.2023, be maintained till the next date of listing.
Issues involved: Challenge to Show Cause Notice u/s 73 of CGST Act, 2017/Assam GST Act, 2017 based on prior order u/s 65[6] & request for status quo.
In this writ petition, the petitioner challenges a Show Cause Notice issued u/s 73 of the CGST Act, 2017/Assam GST Act, 2017, alleging incorrect tax liability declaration in annual returns of GSTR-09. The petitioner contends that an order u/s 65[6] of the Acts was already issued under Form GST ADT-02 on 17.06.2023, rendering the Show Cause Notice jurisdictionally untenable. The petitioner, having not yet responded to the Notice by the due date of 28.10.2023, seeks to challenge its validity on this ground. The petitioner's counsel argues that the issuance of the Show Cause Notice u/s 73[1] of the CGST Act, 2017/Assam GST Act, 2017 is legally flawed due to the prior issuance of an order u/s 65[6]. The petitioner has refrained from submitting a reply pending the outcome of this challenge. On the other hand, the Standing Counsel for Finance and Taxation Department requests a week's time to address the legal issues raised and to determine if any action has been taken post the due date to proceed ex parte against the noticee. The Court, in consideration of the legal complexities involved, decides to list the case for further hearing on 15.11.2023. In the interim, the Court orders that if no decision or order has been made by or after 28.10.2023, the status quo with respect to the proceedings initiated by the Show Cause Notice dated 28.09.2023 shall be maintained until the next hearing date.
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