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of <h1>GST Show Cause Notice Invalidated: Premature Issuance Halts Final Order, Requires Further Procedural Review</h1> <h3>FSM Education Pvt. Ltd. Versus Union of India & Ors.</h3> HC determined that a show cause notice was issued prematurely without adequately considering the petitioner's reply to a pre-consultation notice under GST ... Correctness of issuance of SCN without taking into consideration the reply filed by the Petitioner to the pre-consultation notice issued to the Petitioner under Rule 142 (1A) of the Central Goods and Services Rules, 2017 - HELD THAT:- It is not required to stay the hearings that have been fixed on the show cause notice. It is directed that though the hearings can proceed, the concerned Authority shall not pass any adjudication order on the said show cause notice until further orders. Stand over to 11th February 2025. Summary of the Judgement: Bombay High CourtCase Overview:The central issue in this Writ Petition concerns whether a show cause notice was improperly issued without considering the Petitioner's reply to a pre-consultation notice under Rule 142 (1A) of the Central Goods and Services Rules, 2017. The rule was initially introduced on 9th October 2019 and amended on 15th October 2020.Factual Background:- A pre-consultation notice in FORM GST DRC-01A was issued to the Petitioner on 11th July 2024, requiring a response by 22nd July 2024.- The Petitioner requested a calculation sheet referenced in the notice, which was provided on 19th July 2024.- The Petitioner requested an extension to respond, submitting their reply on 29th July 2024, both via email and in hard copy.- Despite this, a show cause notice was issued on 29th July 2024, sent via email on 30th July 2024, allegedly without considering the Petitioner's reply.Procedural Developments:- The Respondents' counsel requested time to file an affidavit-in-reply, which the court allowed, setting a deadline of 4th February 2025.- The matter is scheduled for admission on 11th February 2025.Interim Order:- The court declined to stay the hearings on the show cause notice set for 27th January 2025.- It was directed that while hearings may proceed, no adjudication order shall be passed until further orders.Next Steps:- The case is adjourned to 11th February 2025.- The order will be digitally signed and can be acted upon when produced via fax or email.
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