2025 (2) TMI 360 - HC - GST

Challenge to Summary of SCN - extension of time limit for recovery of tax not paid or what paid or short paid or of input tax credit wrongly availed or utilized - HELD THAT - Issue notice returnable in 4 four weeks. As all the respondents have appeared and accepted notices through the learned counsel issuance of formal notices to the respondents stands dispensed with. However the learned counsel for the petitioner shall furnish requisite nos. of extra copies of the writ petition along with annexures to the learned counsel for the respondents within 2 two working day from today. As an ad-interim measure that there shall not be any coercive action against the petitioner pursuant to the impugned Order dated 30.08.2024 Annexure-1 to the writ petition till the returnable date. List the case after 4 four weeks.

Summary

In the case before the Gauhati High Court, presided over by Honourable Mr. Justice Manish Choudhury, the petitioner contested a Summary of Show Cause Notice issued on 18.05.2024 under Rule 100(2) and Rule 142(1)(a) in Form GST DRC-01 for the tax period April 2019 - March 2020. The petitioner was required to justify why tax, interest, and penalties should not be imposed. The challenge extended to a Summary of Order and a consequential Demand Order, both dated 30.08.2024, issued under Section 73 of the CGST/SGST Act, following Notification no. 56/2023-Central Tax dated 28.12.2023, which extended the time limit for tax recovery orders to 31.08.2024.The petitioner's counsel argued that the said notification had been nullified by a prior judgment on 19.09.2024, which was not overturned upon review. Thus, the orders based on this notification were deemed "not sustainable in law."The court issued a notice returnable in four weeks and dispensed with formal notices as respondents had acknowledged them through counsel. The petitioner was instructed to provide additional copies of the writ petition to the respondents' counsel within two working days. As an interim measure, the court ordered that no coercive action be taken against the petitioner regarding the impugned order until the returnable date. The case was scheduled for listing after four weeks.