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2024 (3) TMI 391 - CALCUTTA HIGH COURTOpportunity for extension for filing response to the show cause denied - Recovery of Tax dues - Consideration for rejection of an application for extension was that more than six adjournments were granted - HELD THAT:- Admittedly, in this case the show cause notice under Section 73(1) of the said Act had been issued on 12th September, 2023. Although, the petitioner had duly applied before the respondents seeking for an adjournment on the ground noted therein, on 11th October, 2023 within the due date to respond, the proper officer had purportedly rejected the same on the consideration that more than six adjournments had been granted. In this context, it may be relevant to consider the general provisions as regards grant of an opportunity to respond, to a show cause notice issued under section 73(1) of the said Act. Once, the petitioner had sought for an extension, the respondent no. 1 was obliged to consider the application for extension and ought not to have passed the final order holding that more than six adjournments had been granted to the petitioner. There is no finding on the part of the respondent no. 1 that the petitioner did not make out sufficient cause for being denied the extension. Consideration for rejection of an application for extension was that more than six adjournments were granted - the reasoning provided for rejection of the extension application cannot be accpeted. Admittedly, the provisions of Section 73 and its sub sections are independent provisions. Having regard to the aforesaid, the manner in which the respondent no. 1 had proceeded to pass the final order without granting extension to the petitioner to file its response or to be offered personal hearing, despite the petitioner showing sufficient cause, appears to be a colourable exercise of power by the said authority. Consequently, directions issued for recovery of tax by the respondent no. 2, vide communication dated 15th February 2024 also cannot be sustained. The same is accordingly, quashed - petition allowed in part.
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