2023 (11) TMI 1362 - HC - GST

Petitioner Granted 15-Day Extension to Respond to Show-Cause Notice, Authorities Directed to Provide Fair Hearing Within 4 Weeks

Kunjal Synergies Private Limited & Anr. Versus Assistant Commissioner of CGST & CX, Park Street Division, Kolkata South Commissionerate & Ors.

HC dismissed WPA challenging a show-cause notice, granting petitioner a 15-day extension to file a reply. Court mandated that upon receiving the reply, ... Violation of principles of natural justice - challenge to show-cause cum demand notice on the ground that reply to the pre-show-cause notice was not properly considered and discussed and dealt with while issuing the impugned show-cause notice - HELD THAT:- It is not a case that where no opportunity to file any objection for personal hearing was given to the petitioner. Sufficiency o the reason recorded in the impugned show-cause notice cannot be appreciated by the writ Court when the petitioner still has been given ample opportunity to file reply/objection to the impugned show-cause notice which the petitioner did not avail. Petition disposed of by extending the time to file reply by the petitioner to the impugned show-cause notice dated 18th September, 2023 and also to take all the points raised in this writ petition, to be filed within fifteen days from date and if petitioner files the reply to the same, the same shall be considered and disposed of in accordance with law and by passing a reasoned and speaking order and after giving opportunity of hearing to the petitioner. In the case before the Calcutta High Court, presided over by Hon'ble Justice Md. Nizamuddin, the petitioner challenged a show-cause cum demand notice dated September 18, 2023. The petitioner argued that their reply to the pre-show-cause notice was inadequately considered. The court noted that the petitioner was given an opportunity to file objections and a personal hearing, which they did not utilize. The court emphasized that it cannot assess the sufficiency of reasons in the notice when the petitioner has not yet availed the opportunity to respond. Consequently, the writ petition (WPA 23893 of 2023) was disposed of by granting the petitioner an extension of fifteen days to file a reply to the notice. The court ordered that upon receipt of the reply, it must be considered and resolved in accordance with the law, with a reasoned and speaking order issued after providing a hearing opportunity to the petitioner or their representatives, all within four weeks from the reply's receipt.