AI Drafter 
TaxTMI 
TaxTMI 
2024 (3) TMI 391
X X X X Extracts X X X X
X X X X Extracts X X X X
....eading the Assistant Commissioner of State Tax, NS Road, and MR Charge, Office of Senior Joint Commissioner, N.S. Road, 6th Floor, Annex Building-II, 14 Beliaghata Road, Kolkata - 700015 as respondent no. 2. Having heard learned Advocates appearing for the respective parties and having considered the materials on record, I am of the view that the petitioner should be permitted to implead the Assistant Commissioner of State Tax, NS Road, and MR Charge, Office of Senior Joint Commissioner, N.S. Road, 6th Floor, Annex Building-II, 14 Beliaghata Road, Kolkata 700015 as respondent no. 2. 2. Mr. Chakraborty learned advocate, who is present in Court enters appearance on behalf of the respondent no. 2. 3. The Department is directed to carry o....
X X X X Extracts X X X X
X X X X Extracts X X X X
....had sought for an extension by its response dated 11th October, 2023. The same was duly uploaded in the official portal of the respondents. Unfortunately, the respondent no. 1 without affording the petitioner an opportunity of hearing or to respond to the show cause by extending the time, had purported to pass the final order dated 6th November, 2023, thereby determining liability under Section 73(9) of the said Act. 8. Mr. Sharaff, learned Advocate, representing the petitioner by drawing attention of this Court to the provisions of Sections 61, 66 and 73 of the said Act submits that each of the aforesaid sections provides for different procedures. By placing reliance on Section 75(4) of the said Act, it is submitted that whenever the pr....
X X X X Extracts X X X X
X X X X Extracts X X X X
....le Section 61 of the said Act provides for a procedure for offering an opportunity to respond at the stage of scrutiny, the same cannot and does not contemplate an opportunity to respond to the show cause under Section 73 of the said Act. In any event, when the notice dated 16th May, 2023 was issued, the show cause notice dated 12th September, 2023 did not even see the light of the day. He submits that the said order cannot be sustained the same stands vitiated on the ground of violation of principles of natural justice. He submits that the respondents had proceeded further on the basis of the aforesaid order and had since, by a recovery notice dated 15th February, 2024 sought implementation of the aforesaid order notwithstanding the primar....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t to exercise jurisdiction. 11. I have heard the learned Advocates appearing for the respective parties and have considered the materials on record. Admittedly, in this case it is noticed that the petitioner was served with an intimation under Section 61 vide notice dated 16th May, 2023, the same was followed up by a further notice of intimation under Section 73(5) of the said Act. None of the aforesaid notices are, however, a notice to show cause under section 73(1) of the said Act. As correctly pointed out by the learned Advocate for the petitioner that the statute provides for an opportunity to respond when the department contemplates passing of any adverse decision under Section 73(9) of the said Act. Admittedly, in this case the sho....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ion for extension was that more than six adjournments were granted. I am afraid and am unable to accept the reasoning provided for rejection of the extension application. The adjournments granted to the petitioner in respect of proceeding under Section 61 of the said Act read with Rule 99 of the CGST Rules, 2017, initiated vide notice dated 16th May 2023, cannot be clubbed together for the purpose of holding that the petitioner was afforded with ample opportunity to respond to the show cause issued under section 73(1) of the said Act. 13. Admittedly, the provisions of Section 73 and its sub sections are independent provisions. Having regard to the aforesaid, the manner in which the respondent no. 1 had proceeded to pass the final order w....