FSM Education Pvt Ltd Vs Union of India & Ors. (Bombay High Court)
In the case FSM Education Pvt Ltd Vs Union of India & Ors., the Bombay High Court addressed whether a show cause notice under GST laws could be issued without considering the reply to a pre-consultation notice. The petitioner argued that a pre-consultation notice issued under Rule 142(1A) of the Central Goods and Services Rules, 2017, required the authorities to account for their response before issuing a formal show cause notice. The dispute arose when the petitioner submitted their reply to the pre-consultation notice within an extended deadline they had requested but received no acknowledgment. Instead, a show cause notice was issued without apparent consideration of their response.
During the proceedings, the petitioner sought relief to prevent the GST authorities from proceeding with the adjudication hearing scheduled on January 27, 2025, arguing that the matter would become infructuous if an order were passed. The court allowed the hearings to continue but directed the authorities not to issue a final adjudication order until further notice. The respondents were granted time to file an affidavit-in-reply, and the matter was scheduled for further hearing on February 11, 2025. The interim relief ensures procedural compliance is examined before final action.
