The Royal Calcutta Golf Club vs. Principal Commissioner Of CGST Andcx Kolkata South CGST And Ors
Original PDF →Facts
The petitioner, The Royal Calcutta Golf Club, filed a writ petition challenging a show-cause notice dated July 16, 2021, issued by the Principal Commissioner of CGST & CX, Kolkata South CGST & CX Commissionerate. The show-cause notice pertained to a claim for refund made by the petitioner. The petitioner sought relief from the High Court regarding this notice. The respondent authorities filed an affidavit-in-opposition. The court considered the facts and circumstances presented in the writ petition.
Held
The Court held that it was not inclined to interfere with the impugned show-cause notice or grant any relief to the petitioner at this stage, except to extend the time for filing a reply. The Court directed that the petitioner be granted an additional fifteen days from the date of the order to file its reply to the show-cause notice. Upon receipt of this reply, the respondent authority was directed to consider and dispose of the matter in accordance with the law. This disposal must be by a reasoned and speaking order, after providing the petitioner an opportunity of hearing, within four weeks from the date of receiving the reply. The Court clarified that it had not adjudicated on the merits of the show-cause notice, and the objections/reply would be considered strictly in accordance with law. The petitioner would be entitled to raise all points in its reply that were raised in the writ petition.
Key Issues
1. Whether the impugned show-cause notice dated July 16, 2021, is valid and warrants interference by this Court? The petitioner argued that the show-cause notice was arbitrary and sought relief from its consequences. The petitioner contended that it should be allowed to raise all points raised in the writ petition before the authority in its reply to the show-cause notice. The respondent CGST authorities did not appear to have made specific arguments on the validity of the show-cause notice itself, but rather sought to have the matter dealt with by the authority concerned.
Sections Cited
None explicitly mentioned
AI-generated summary — verify with the full judgment below
WPA 12411 Of 2021
2024
Sl no. 20
The Royal Calcutta Golf Club. Ct no. 2
- Vs - P.M. Principal Commissioner of CGST & CX, Kolkata South CGST & CX Commissionerate & Ors.
Mr. Pratyush Junjhunwala,
Mr. S. Chakraborty
… for the petitioner
Ms. Rajashree Venket Kundalia Mr. Tapan Bhanja
… for the CGST authorities
Heard learned advocates appearing for the parties.
Affidavit-in-opposition filed by the respondent be kept with the record.
It appears from record that the subject matter of challenge in this writ petition arises out of the impugned show-cause notice dated 16th July, 2021 being annexure P/1 to the writ petition by which petitioner was asked to file reply/response to the impugned show-cause notice.
The claim of the petitioner before the respondent authority concerned was for refund in question.
Considering the facts and circumstances of this case, I am not inclined to interfere with the impugned show-cause notice and grant any relief to
2 the petitioner except extending the time to file reply to the impugned show-cause notice by fifteen days from date and if such reply is filed by the petitioner the same shall be considered and disposed of by the respondent authority concerned in accordance with law and by passing a reasoned and speaking order after giving opportunity of hearing to the petitioner or its authorised representatives within four weeks from the date of receipt of such reply to be submitted by the petitioner. In course of hearing on the aforesaid show-cause notice petitioner shall be entitled to take all the points before the authority concerned which has been raised in this writ petition.
It is clarified that this Court has not gone into the merit of the impugned show-cause notice and the objection/reply shall be considered strictly in accordance with law.
With this observation and direction this writ petition being WPA 12411 of 2021 is disposed of.
(Md. Nizamuddin, J.)
Reproduced from the public record of the Calcutta High Court. Verify against the court's own copy before relying on it. Income tax judgments are on bharattax.net.