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2023 (10) TMI 410 - HC - GSTApprehension of pre-judging the matter - Validity of preliminary report which was drawn by the authorities concerned - appellants/ assessees did not file their rebuttal to the preliminary report as there was an application pending before the Special Commissioner - HELD THAT:- The challenge to the preliminary report dated 02.06.2023 has worked itself out inasmuch as subsequently a final report has been drawn on 24.07.2023 and the correctness of the said report also need not be gone into at this juncture since the matter has now travelled to the stage of issuance of the show cause notice dated 23.08.2023. The appellants should participate in the adjudicating proceedings by filing an appropriate reply to the show cause notice dated 23.08.2023. In reply to the show cause notice, the appellants are entitled to raise all factual and legal issues including the issue that the Bureau of Investigation cannot act or function as an adjudicating authority to adjudicate the show cause notice. If such a plea is raised, the said authority who had issued the show cause notice shall decide the said contention as first amongst the several contentions that may be raised by the appellants in reply to the show cause notice. Since the time limit prescribed for submitting the explanation to the show cause notice has already expired, the time is extended and the appellants shall submit their reply to the show cause notice not later than 16th October, 2023. Appeal dismissed.
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