Judicial Intervention Pauses GST Show Cause Notice, Preserves Existing Proceedings Pending Further Legal Review HC granted interim relief, directing status quo on GST Show Cause Notice until 15.11.2023. Petitioner challenged notice's validity based on prior order ...
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Judicial Intervention Pauses GST Show Cause Notice, Preserves Existing Proceedings Pending Further Legal Review
HC granted interim relief, directing status quo on GST Show Cause Notice until 15.11.2023. Petitioner challenged notice's validity based on prior order u/s 65[6], arguing jurisdictional defect. Court allowed respondent a week to address legal issues and ordered maintenance of existing proceedings' status until next hearing date.
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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