Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. Vs Senior Joint Commissioner (Calcutta High Court)
Adjournment granted for Show Cause Notice (SCN) proceedings cannot be clubbed together with adjournment granted for other proceedings under GST
The Hon’ble Calcutta High Court in the case of Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. v. Senior Joint Commissioner [WPA No. 3092 of 2024 dated March 1, 2024] disposed of the writ petition thereby, holding that, adjournment granted for Show Cause Notice proceedings under Section 73 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”) cannot be clubbed together with adjournment granted for other proceedings under GST.
Facts:
Pioneer Co-Operative Car Parking Servicing and Constructions Society Ltd. (“the Petitioner”) is a cooperative society registered under the West Bengal Cooperative Societies Act, 1973, and is engaged in the business of rendering service of collecting parking fees. The Petitioner was issued a Show Cause Notice dated September 12, 2023 (“the SCN”) by the Revenue Department (“the Respondent”) under Section 73(1) of the CGST Act, for which reply was filed by the Petitioner. Thereafter, Final Order dated November 6, 2023 (“the Impugned Order”) was issued, thereby determining the tax liability under Section 73(9) of the CGST Act.
Aggrieved by the Impugned Order, the Petitioner filed a writ petition contending that, no reasonable opportunity of hearing was granted to the Petitioner.
Issue:
Whether adjournment granted for Show Cause Notice proceedings under Section 73 of the CGST Act can be clubbed together with adjournment granted for other proceedings under GST?
Held:
The Hon’ble Calcutta High Court in the case of WPA No. 3092 of 2024 held as under:
