Case Law Details
George Clinical India Pvt. Ltd. Vs Union of India (Karnataka High Court)
In the instant case, the petitioner filed a writ petition seeking to quash show cause notice issued by the respondents.
High Court states that, insofar as Annexure-‘AG’ dated 06.03.2020 is concerned, the petitioner to file appeal as provided under Section 112 of the CGST Act. The clarification circular produced along with memo dated 10.09.2020 provides for filing of appeal within three months from the date of constitution of the Tribunal or the date on which the President enters office. As on this date, the Tribunal has not been constituted. Thus, the petitioner is directed to file an appeal against the impugned order dated 06.03.2020, Annexure-‘AG’ within three months from the date of constitution of the Tribunal or within three months from the date of President enters office. Annexure-‘AH’ dated 04.06.2020 is a show cause notice. The petitioner to reply to the said show cause notice bringing to their notice discrepancy therein as noted above. The said reply shall be filed within two weeks. Thereafter, the Adjudicating Authority shall consider the objection filed if any, adjudicate the issue in question and pass orders in accordance with law.
FULL TEXT OF THE HIGH COURT ORDER /JUDGEMENT
The petitioner is before this Court under Article 226 of the Constitution of India, praying for writ of certiorari to quash the order dated 16.03.2020 passed by the Commissioner of Central Tax (Appeals-II) in GST A.No.19-24/2019-20 A-II ADC No.39 44/ADC/AII/GST/2020 dated 06.03.2020, Annexure- ‘AG’ to the writ petition as well as to quash show cause notice dated 4.06.2020 bearing No.C.No.IV/09/09/2019-20 ND-1 DIN: 20200657YW00009X3D76 which is at Annexure-‘AH’ and for other reliefs.
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