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Case Law Details

Case Name : Eden Real Estates Pvt Ltd & Anr Vs Senior Joint Commissioner of Revenue (Calcutta High Court)
Appeal Number : WPA 1205 of 2024
Date of Judgement/Order : 07/02/2024
Related Assessment Year :
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Eden Real Estates Pvt Ltd & Anr Vs Senior Joint Commissioner of Revenue (Calcutta High Court)

In a landmark judgment, the Calcutta High Court has provided relief to Eden Real Estates Pvt Ltd & Anr in their legal battle against the Senior Joint Commissioner of Revenue. The case, centered on the contention of procedural impropriety in the issuance of a GST show-cause notice (GST DRC-01), underscores the Court’s commitment to upholding the principles of natural justice.

Background: Eden Real Estates Pvt Ltd challenged the GST DRC-01 notice dated 29th December 2023, arguing it was issued in contravention of the principles of natural justice. The petitioner’s main grievance was that their detailed reply to a pre-show cause notice was outright ignored by the WBGST authority, leading to the issuance of the show-cause notice without due consideration.

Legal Proceedings: The Court heard arguments from both sides, with the petitioner’s counsel presenting the ignored reply as critical evidence of procedural overlook. The respondent’s inability to demonstrate the consideration of the petitioner’s reply before issuing the show-cause notice further weakened the authority’s stance.

Judgment: Recognizing the oversight, the Calcutta High Court set aside the impugned show-cause notice, remanding the case back to the GST authority. The Court ordered a fresh review of the petitioner’s case, emphasizing the need for a detailed examination of the reply and granting an opportunity for a hearing.

Conclusion: This verdict is a significant reminder of the judiciary’s role in ensuring that administrative actions comply with the essential tenets of fairness and due process. By setting aside the GST DRC-01 notice for Eden Real Estates, the Calcutta High Court has reinforced the importance of adhering to procedural justice, especially in the realm of tax disputes. This case not only marks a victory for Eden Real Estates but also sets a precedent for future disputes involving procedural irregularities in the issuance of show-cause notices.

FULL TEXT OF THE JUDGMENT/ORDER OF CALCUTTA HIGH COURT

Heard learned advocates appearing  for  the parties.

By this writ  petition,  petitioner  has  challenged the impugned show-cause form GST DRC-01 dated 29th December, 2023, on the ground that the same is in violation of principle of natural justice and is non- speaking and without considering the reply/details submission made by the petitioner on 28th December, 2023 against intimation to pre-show cause notice. Petitioner has annexed to this writ petition the detailed reply to the pre-show cause notice and I find that the same has neither been dealt or discussed at all by the WBGST authority concerned  before  issuing  show- cause notice dated 26th December, 2023.

Mr. Siddiqui, learned Additional Government Pleader could not show from record that petitioner’s detailed reply to the pre-show cause notice was considered and discussed before issuing show-cause notice dated 26th December, 2023.

Considering the facts and circumstances of  the case and submission of the parties, this writ petition being WPA 1205 of 2024 is disposed of by setting aside the impugned show-cause notice dated 26th December, 2023 being annexure P-5 to the writ petition and the matter is remanded back to  the  GST  authority concerned to reconsider the case of the petitioner by taking into consideration the detailed reply dated 28th December, 2023 before proceeding any further.

Needless to mention that  the  respondent authority concerned while considering the reply dated 28th December, 2023 filed by the petitioner against the pre-show cause notice petitioner shall be given opportunity of hearing.

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