9911796707
TMI Blog2024 (7) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... and decided on merits. In the meantime, if the show-cause notice is adjudicated by the authority, then the entire writ proceedings would become infructuous. Therefore, the adjudication proceedings by the adjudicating authority at Kolkata should be deferred and await the decision in the writ petition. The order passed in the writ petition by the learned Single Bench is set aside and the respondent/adjudicating authority at Kolkata is directed to defer the adjudication of the show-cause notice and there will be a direction to the department to file their affidavit in opposition in the writ petition within a period of three weeks from date - Appeal allowed. - HON BLE MR. CHIEF JUSTICE T.S. SIVAGNANAM AND HON BLE MR. JUSTICE HIRANMAY BHATTACH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... igence, Mumbai. The appellant had filed its reply to the show-cause notice and the said authority at Mumbai had fixed a personal hearing and intimated the same to the appellant by notice dated 23rd November, 2021. Thereafter, the Directorate General of Goods and Services Tax, Intelligence, Chennai Zonal Unit issued a corrigendum dated 25th March, 2022 stating that the words Additional Director General (Adj.), DGGI. Mumbai Zonal Unit, 3rd Floor, NTC House, 15, N.M. Road, Ballard Estate, Mumbai- 400001 may be read as Principal Commissioner of Central Goods Services Tax, Kolkata, North, GST Bhavan, 180, Shanti Pally, R.B. Connector, Kolkata-700107. 5. The appellant has questioned as to whether the jurisdiction could be transferred by virtue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard and decided on merits. 7. In the meantime, if the show-cause notice is adjudicated by the authority, then the entire writ proceedings would become infructuous. Therefore, we are of the view that the adjudication proceedings by the adjudicating authority at Kolkata should be deferred and await the decision in the writ petition. 8. In the result, the appeal is allowed and the order passed in the writ petition by the learned Single Bench is set aside and the respondent/adjudicating authority at Kolkata is directed to defer the adjudication of the show-cause notice and there will be a direction to the department to file their affidavit in opposition in the writ petition within a period of three weeks from date. Reply, if any, shall be filed ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
