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2023 (8) TMI 779 - HC - GSTValidity of SCN issued u/s 73 of the WBGST Act - It is the submission of the learned advocate for the appellant that the show cause notice is dated 10th May, 2023 but the report (report in the matter of the appellant/assessee) is dated 8th May, 2023 and therefore, the same cannot be treated as a show cause notice. HELD THAT:- On a perusal of the report, it is seen that it has been explicitly stated that the appellant is required to show cause as to why it should not pay the amount specified in the table in the said report along with the interest payable and penalty leviable thereon. Therefore, the assessee should treat the annexure to the notice i.e. the report dated 8th May, 2023 as the material based on which they are called upon to show cause as to why the tax, which has been computed should not be recovered along with the interest and penalty. The show cause notice is neither vague nor lacking in particular and it is for the appellant/assessee to raise all contentions in its reply, which will include the contention regarding the pecuniary jurisdiction and the authority, which has issued the show cause notice. In any event, the issue as to whether a show cause notice is bad and lacks detail or is unintelligible to qualify to be a show cause notice cannot be put in a straight-jacket formula and has to be decided considering the facts and circumstances of the cases on hand. The learned single Bench rightly refused to interdict the show cause notice. Accordingly, the appeal fails and the same is hereby dismissed along with the connected application.
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