Court directs petitioner to appeal within 3 months, respond to show cause in 2 weeks. Authority to consider objections. The High Court directed the petitioner to file an appeal against the impugned order within three months and respond to the show cause notice within two ...
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Court directs petitioner to appeal within 3 months, respond to show cause in 2 weeks. Authority to consider objections.
The High Court directed the petitioner to file an appeal against the impugned order within three months and respond to the show cause notice within two weeks. The Adjudicating Authority was instructed to consider objections, adjudicate the issue, and refrain from taking precipitative action until a decision is issued. The writ petition was disposed of with these directives.
Issues: Petition for writ of certiorari to quash an order passed by the Commissioner of Central Tax and a show cause notice issued, filing of appeal under the CGST Act, inclusion of demand in the show cause notice, directions regarding filing of appeal and replying to the show cause notice.
In this judgment, the petitioner approached the High Court under Article 226 seeking to quash an order dated 16.03.2020 passed by the Commissioner of Central Tax and a show cause notice dated 04.06.2020. The learned counsels for both parties were heard through video conference. The respondent's counsel pointed out that the order in question is appealable under the CGST Act and that the show cause notice is a procedural step before adjudication. On the other hand, the petitioner argued that the demand from a previous period was included in the show cause notice without proper direction. After considering the arguments and the material on record, the Court directed the petitioner to file an appeal against the impugned order within three months from the constitution of the Tribunal or the President entering office. Additionally, the Court instructed the petitioner to respond to the show cause notice within two weeks, highlighting any discrepancies. The Adjudicating Authority was directed to consider the objections, adjudicate the issue, and pass orders in accordance with the law. The Court ordered that no precipitative action should be taken by the respondents until the Adjudicating Authority issues a decision. Finally, the writ petition was disposed of with the above observations.
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