Writ challenge to GST adjudication and extended limitation notifications kept pending pending further instructions and possible remand

A writ challenge was raised against a show-cause notice, an adjudication order passed during the writ proceedings, and notifications extending the time limit under Section 168A of the CGST Act, with objections based on lack of jurisdiction and breach of natural justice for refusal to consider an adjournment request. The Court noted that the adjudication order was statutorily appealable and indicated that the petition could be addressed either on its discretionary writ footing or by remitting the dispute for fresh adjudication after hearing the petitioner. The matter was kept pending for further consideration, with directions to list it after the petitioner took instructions.

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Issues: Whether the challenge to the show-cause notice, the adjudication order passed during pendency of the writ petition, and the notifications extending time under Section 168A of the Central Goods and Services Tax Act, 2017 required immediate final adjudication, or whether the matter should await further instructions from the petitioner.

Analysis: The petition raised objections of lack of jurisdiction, violation of natural justice on account of the adjudication order having been passed without considering the request for adjournment, and challenge to the notifications extending time to pass the order in original. The Court also noticed that the adjudication order was appealable under the statute and indicated that, depending on the petitioner's stand, the matter could either be entertained on the Court's discretionary footing or sent back for fresh adjudication after hearing the petitioner.

Outcome: The matter was kept pending for further consideration and listed on 2 April 2024 to enable the petitioner to take instructions.

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