Gias Uddin Ahmed And Anr Vs Union of India And Ors (Gauhati High Court)
The Gauhati High Court disposed of a writ petition challenging a Demand-cum-Show Cause Notice dated 17.04.2024 issued under the CGST Act for four financial years. The petitioners argued that a consolidated notice was impermissible, that their case fell under Section 73 rather than Section 74, and that the notice was barred by limitation.
The Court noted that its earlier decision in M/s Tata Projects Limited Vs. Union of India, through the Secretary & Others, 2026 SCC OnLine Gau 3798 had held that consolidated show cause notices and orders for different financial years could be issued under Sections 73 and 74.
The Court declined to determine whether proceedings should proceed under Section 73 or 74, observing that this depends on factual adjudication, including whether fraud, wilful misstatement or suppression of facts existed. Such factual issues could not be decided in proceedings under Article 226. Statutory appeals are available under Sections 107 and 112.
The petitioners were granted 30 days to reply to the notice. The period from 18.04.2024 until the judgment date was excluded while computing the limitation period for passing the order.
Cases Discussed
FULL TEXT OF THE JUDGMENT/ORDER OF Gauhati HIGH COURT
