Home Case Index All Cases GST GST + HC GST - 2023 (11) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (11) TMI 399 - CHHATTISGARH HIGH COURTValidity of third notice issued by respondent No.2 under the provisions of Section 73 of the Central Goods and Service Tax Act, 2017 - HELD THAT:- From a perusal of the documents, it appears that on 21.09.2021, the first show cause notice was issued and thereafter, on 21.02.2022, the second show cause notice was issued and both the proceedings were dropped by respondents No.3 & 4 vide order dated 27.04.2022 and 13.06.2022 respectively. It is categorically stated in the reply of the State that proceedings were dropped on the ground that show cause notice was issued and respondents No.1 & 2 had taken cognizance of the matter on 27.08.2021 though it is not specifically stated in the order dated 13.06.2022 that a third show cause notice has been issued by respondent No.2 according to the provisions of Section 73 of the GST Act. Taking into consideration the fact that the petitioner has a remedy to file reply to the show cause notice before the respondent authorities, who have issued the show cause notice, also considering that present is not a case where the principle of natural justice of the petitioner has been violated or the proceedings are without jurisdiction, in the considered opinion of this Court, respondents No. 2 & 3 have the authority of law to issue such show cause notice according to the provisions of Section 73 of the GST Act, 2017. Hence, no exceptional case is made out for interference. Petition dismissed.
|