2023 (12) TMI 1097

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ioner is directed against the order dated 25th September, 2023 in W.P.A. 22295 of 2023. In the said writ petition, the appellant had challenged a show cause notice dated 16th August, 2023 issued under section 73(1) of the CGST Act, 2017 (for brevity 'the Act'). The learned Single Bench disposed of the writ petition by directing the appellants to submit a reply to the show cause notice and raise all issues of facts as well as on law and also place the decisions on which they placed reliance. Aggrieved by such order, the present appeal has been preferred. 2. We have elaborately heard the learned advocates for the parties. Under normal circumstances, the Court seldom interferes at the stage of the show cause notice unless it is established th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... s as mentioned in the notices intimating discrepancies were reiterated. The appellants were advised to pay the tax, as ascertained, failing which, show cause notice will be issued under section 73(1) of the Act. The appellants had submitted their reply to the pre-show cause notice on 11th April, 2023 on perusal of which it appears that it is a very detailed reply giving all the factual details and also placing reliance on certain decisions of this Court as well as the Hon'ble Supreme Court. The appellants specifically sought for an opportunity of personal hearing. 4. Essentially, in the reply the appellants requested the authority to investigate at the supplier's end, where there was an allegation of retrospective cancellation of the suppl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in the reply to the pre-show cause notice. Thus, this would be sufficient to hold that the show cause notice dated 16th August, 2023 has been issued without due application of mind. 7. The learned advocate appearing for the appellants placed reliance on the decision of this Court in the case of Suncraft Energy Private Limited & Anr. vs. The Assistant Commissioner, State Tax, Ballygunge Charge & Ors. reported in 2023 SCC Online Cal. 2226. It is submitted that the facts dealt with by this Court in the said case were identical and the Court has allowed the appeal and set aside the orders passed by the authority. It is submitted that the Special Leave Petition filed before the Hon'ble Supreme Court against the said decision was dismissed by th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X