2023 (5) TMI 1438 - HC - GST

Time limitation - challenge to SCN on the ground that the impugned show-cause notice is barred by limitation since the same has been issued after the expiry of five years - HELD THAT - Considering the conduct of the petitioner that it has challenged the impugned show-cause notice before this court after two years and that it has already given a detailed reply against the impugned show-cause notice which has yet not been disposed of and it is pending and that in delaying disposal of the same there is a contribution of the petitioner also as appears from record that even after passing of two years it has prayed for time to make arrangement for producing document. No relief granted in this writ petition except by directing the respondent authority concerned to consider and dispose of the objection of the petitioner dated 21st July 2021 against the impugned show-cause notice in accordance with law and by passing a reasoned and speaking order dealing with all the contentions raised in such objection and after giving an opportunity of hearing to the petitioner within four weeks from the date of communication of this order. Petition disposed off.

Summary

The Calcutta High Court, through MD. Nizamuddin, J., addressed a writ petition challenging a show-cause notice dated 27th April 2021 issued by the CGST authority, contending it was barred by limitation as issued after five years. The petitioner filed the writ petition nearly two years later, on 11th April 2023, after having submitted a detailed reply on 21st July 2021 and sought adjournment for document submission even after two years.The Court noted the "inordinate delay of about two years" in filing the petition and questioned the respondent authority's indulgence in not proceeding with the matter earlier, especially since the notice was neither stayed nor challenged timely. The petitioner's objection included a legal issue regarding the Assessing Officer's jurisdiction and limitation.The Court declined to grant substantive relief but directed the respondent authority to "consider and dispose of the objection of the petitioner dated 21st July, 2021... by passing a reasoned and speaking order dealing with all the contentions" after providing an opportunity of hearing, within four weeks. The Court emphasized that "no unnecessary adjournment shall be granted to the petitioner." The writ petition (WPA 8791 of 2023) was disposed accordingly.