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2023 (10) TMI 931 - HC - GSTViolation of principles of natural justice - jurisdiction - non-issuance of pre show-cause notice consultation - non-conducting of pre-consultation hearing - HELD THAT:- Admittedly, on an earlier occasion, when show-cause notice was issued by the Assistant Commissioner of Central Tax, petitioner filed W.P.No.15871 of 2023, primarily on the ground of jurisdiction. The said writ petition was disposed of in NEKTAR THERAPEUTICS (INDIA) PVT LTD VERSUS UNION OF INDIA [2023 (6) TMI 1318 - TELANGANA HIGH COURT], wherein, the Hon’ble Division Bench of this Court categorically made it clear that if proper officer intends to issue fresh show-cause notice, he shall hold consultation with the petitioner. Consequently, fresh show-cause notice dated 21.07.2023 was issued by the Additional Commissioner of Central Tax i.e., 5th respondent, who according to the petitioner, is proper officer. Therefore, the principal ground agitated by the petitioner that the officer lacks jurisdiction is not available to the petitioner. Secondly, the Hon’ble Division Bench had directed the respondents 2 to 6 that if the respondents intend to issue fresh show-cause notice, the proper officer shall hold pre show-cause consultation. From the material placed before this Court, the proper officer had issued pre show-cause consultation notices dated 09.02.2023 and 12.07.2023 in compliance with the directions given by this Court in NEKTAR THERAPEUTICS (INDIA) PVT LTD. The writ petition is devoid of merits and thus, liable to be and is accordingly dismissed.
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