Sodhani Sweets Private Limited Vs Joint Commissioner (Rajasthan High Court)
Introduction: The Rajasthan High Court recently addressed a case filed by Sodhani Sweets Private Limited against the Joint Commissioner, wherein the petitioner’s counsel expressed concerns about their reply not being taken into consideration by the respondent-authority, the GST authorities. After considerable argument, the learned counsel for the petitioner sought to withdraw the writ petition with liberty to file a reply to the Show Cause Notice dated 17.03.2023.
Analysis: In the proceedings, the learned counsel for the petitioner projected an apprehension that the GST authorities would not take into consideration the reply to be filed by the petitioner and would decide without considering their submissions. However, the Rajasthan High Court dismissed this apprehension, stating that such assumptions cannot be made at this stage. The court held that it’s necessary and expected that the pleas made by the petitioner in response to the Show Cause Notice would be dutifully considered and dealt with while taking a decision on the matter.
FULL TEXT OF THE JUDGMENT/ORDER OF RAJASTHAN HIGH COURT
Learned counsel for the petitioner, after arguing for some time, prays for withdrawal of the writ petition at this stage with liberty to file reply to Show Cause Notice dated 17.03.2023 (Annexure-2). The apprehension, as has been projected by learned counsel, is that the respondent-authority would not take into consideration the reply which is to be filed by the petitioner and without considering the submissions, would proceed to decide the same.
This apprehension on the part of learned counsel for the petitioner cannot be assumed at this stage. However, it is expected and is required that the pleas which would be taken by the petitioner in response to Show Cause Notice would be duly considered and dealt with while taking a decision.
With the above observations, writ petition stands disposed off as withdrawn with liberty, as prayed for.
