Tata Projects Limited Vs Union of India And 4 Ors (Gauhati High Court)
The Gauhati High Court disposed of three writ petitions raising a common jurisdictional issue under the Central Goods and Services Tax Act, 2017, namely whether the Proper Officer has jurisdiction under Sections 73 and 74 to issue a consolidated show cause notice covering multiple financial years. The petitioners approached the High Court despite having statutory appellate remedies, contending that if the jurisdictional issue was decided in their favour, the entire proceedings would fail for want of jurisdiction.
The petitions arose from different factual backgrounds. In one case, the petitioner, engaged in works contract services, challenged proceedings initiated after audit covering multiple financial years, culminating in an Order-in-Appeal confirming the demand. In another, a partnership firm engaged in construction challenged a consolidated show cause notice issued under Section 74(1) read with Sections 122(1A) and 122(3)(a) covering the period from July 2017 to March 2023, followed by adjudication and appellate orders. In the third petition, a company engaged in the supply of road-building materials challenged a show cause notice under Section 74 clubbing Financial Years 2018-19 to 2020-21, alleging understatement of taxable turnover and proposing recovery of GST, interest under Section 50, and penalty.
