Case Law Details
Steiner India Limited Vs Union of India & Ors. (Calcutta High Court)
The petitioner is a registered dealer. It made application for change of registered email address. The same was accepted. The show cause notice (DRC-01) was issued proposing recovery of ITC on the ground that supplier has not paid tax. The petitioner filed a reply. However, ex-parte order was passed, without considering the reply. The same was challenged in writ petition.
The Hon’ble Calcutta High Court allowed the writ petition and set aside the impugned order.
It held:
(i) show cause notice and notice for personal hearing was sent to old email address despite change in email address and hence, there was no proper service;
(ii) the Revenue accepted the said error;
(iii) hence, matter was remitted back for fresh consideration after affording a hearing to the petitioner.
The matter was argued by Ld. Counsel Bharat Raichandani
FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT
1. Having heard the learned advocates appearing for the respective parties and taking into consideration the fact that there had been no proper service of the show cause notice in Form GST DRC – 01 dated 11th September 2023 for the tax period from April 2018 to March 2019 as has been acknowledged by Mr. Siddiqui, learned Additional Government Pleader, I am of the view that the order passed under Section 73(9) of the WBGST/CGST Act, 2017(hereinafter referred to as the “said Act”) dated 9th April 2024 cannot be sustained and consequentially the demand raised by the respondents in Form GST DRC – 07 dated 7th April 2024 for the tax period from April 2018 to March 2019 stands quashed.
2. Since, the petitioner is now aware of the show cause notice issued in Form GST DRC – 01 dated 11th September 2023 and has already responded to the same, the proper officer is directed to adjudicate upon the aforesaid show cause notice upon giving an opportunity of hearing to the petitioner in accordance with law and dispose of the same as expeditiously as possible, preferably within a period of 8 weeks from the date of communication of this order.
3. With the above observations and directions, the writ petition being WPA 17567 of 2024 is accordingly disposed of.
4. All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website.
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