Case Law Details
Surya Businees Private Limited Vs State of Assam (Gauhati High Court)
Introduction: The Gauhati High Court is set to adjudicate a critical case involving Surya Business Private Limited versus the State of Assam. The focal point of contention is the validity of a Show Cause Notice (SCN) issued under Section 73 of the Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017. The petitioner challenges the SCN, arguing that it lacks tenability due to the prior issuance of an order under Section 65(6) on 17.06.2023.
Detailed Analysis: The petitioner, represented by Mr. A. Kanodia, contends that the SCN, issued concerning the annual returns of GSTR – 09, holds no jurisdictional standing. According to Mr. Kanodia, an order under Section 65(6) of the Central Goods and Services Tax Act, 2017/Assam Goods and Services Tax Act, 2017, had already been passed and communicated through Form GST ADT-02. Consequently, the issuance of a fresh SCN under Section 73(1) is deemed without jurisdiction.
In response, Mr. B. Gogoi, learned Standing Counsel for the Finance and Taxation Department, has sought additional time to delve into the legal intricacies raised by the writ petition. Mr. Gogoi also expresses the intention to ascertain whether any subsequent orders have been issued, potentially proceeding ex parte against the noticee.
The Gauhati High Court, taking cognizance of the complexity of the case, has listed it for further hearing on 15.11.2023. Pending a thorough examination of the legal issues, the court emphasizes maintaining the status quo concerning the proceedings initiated by the SCN dated 28.09.2023.
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