Case Law Details
P.K. Japee & Co. Vs Deputy Commissioner of GST & Central Excise (Madras High Court)
Madras High Court directed the petitioner to submit an additional reply to the Show Cause Notice issued under section 174 of the Central Goods and Service Tax Act, 2017.
Facts- The petitioner had applied under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Admittedly, they have not made the payments on or before the deadline fixed under the said Scheme. Admittedly, several extensions for making the payments were also granted by the respondents and despite those extension, the petitioner has not made payments. However, the petitioner would state that only due to the critical health condition of one of its partners, it was difficult to mobilize funds to make the payments as per the Scheme, 2019. Since payments have not been made by the petitioner on or before the deadline fixed under the Scheme, 2019, the impugned show cause notice dated 28.04.2022 has been issued.
Conclusion- Being a show cause notice issued under Section 174 of the Central Goods and Services Tax Act, 2017 on account of the non-payment of the interest and penalty amount by the petitioner, the question of interfering with the impugned show cause notice will not arise, as the same has been issued only under authority prescribed under law.
Writ petition is disposed of by directing the petitioner to submit an additional reply to the impugned show cause notice dated 28.04.2022, within a period of two weeks from the date of receipt of a copy of this order. On receipt of the additional reply from the petitioner, within the stipulated time, the respondents shall pass final orders after giving due consideration to the earlier reply dated 11.05.2022 as well as the additional reply, after affording a fair hearing to the petitioner including granting them the right of personal hearing within a period of two months thereafter.
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