Eden Real Estates Pvt Ltd Vs Senior Joint Commissioner of Revenue
Date: February 6, 2024
Subject Matter
SCN cannot be issued without considering the detailed reply provided by the petitioner to a pre-show cause notice
Summary
In the case of Eden Real Estates Pvt Ltd & Anr versus the Senior Joint Commissioner of Revenue, the Calcutta High Court ruled in favor of the petitioners, setting aside the GST show-cause notice (GST DRC-01) issued on 29th December 2023. The judgment highlighted a procedural oversight by the WBGST authority, which issued the notice without considering the detailed reply provided by the petitioner to a pre-show cause notice. The Court emphasized the principles of natural justice and the need for a fair opportunity for a hearing. As a result, the case was remanded back to the GST authority for a fresh review, ensuring consideration of the petitioner's reply and granting an opportunity for a hearing.
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.