High Growth Expoets Private Limited vs. The Proper Officer, Central GST And Central Exicise, Range Iv And Ors.
Original PDF →Facts
The petitioner, High Growth Exports Private Limited, filed a writ petition challenging a show cause notice dated May 21, 2024, issued by the Proper Officer, CGST & CX, for the cancellation of its GST registration. The petitioner contended that the show cause notice was cryptic, lacking particulars, and only quoted Section 29(2)(e) of the relevant Act. Despite a written request for disclosure of particulars, the respondents had not yet provided them. The respondents acknowledged the petitioner's representation and indicated that steps would be taken to address the issue.
Held
The Court held that the show cause notice dated May 21, 2024, was bereft of particulars. The respondents are obliged to provide the necessary particulars to the petitioner before proceeding further. The Court directed the respondents to provide the petitioner with the necessary particulars within four weeks of the order's communication. Subsequently, the petitioner is to file its response within 15 days of receiving these particulars. The show cause notice will not be proceeded with until these particulars are disclosed. The Court also directed the respondents to dispose of the petitioner's earlier letter/notice appearing at page 29 of the petition by providing the necessary particulars. The writ petition was disposed of with these directions.
Key Issues
1. Whether the show cause notice dated May 21, 2024, issued under Section 29(2)(e) of the WBGST/CGST Act, 2017, is legally sustainable in its current form, lacking specific particulars for the petitioner to respond to. Petitioner's contention: The show cause notice is cryptic and does not disclose any particulars, rendering it incapable of allowing the petitioner to provide an adequate response. The petitioner had formally requested these particulars, but they remain unaddressed. Revenue's contention: A representation has been made by the petitioner, and steps will be taken to address the issue raised.
Sections Cited
Section 29(2)(e)
AI-generated summary — verify with the full judgment below
2024 Item No. ML 68 Saswata
W.P.A. 15466 of 2024 High Growth Exports Private Limited versus The Proper Officer, CGST & CX, Range IV, Central Division, Kolkata North Commissionerate & Ors. Mr. Rajarshee Chatterjee …For the petitioner Mr. Anirban Ray, Ld. GP Mr. Md. T.M.Siddiqui Mr. T. Chakraborty Mr. S.Sanyal …For the State
Affidavit of service filed in Court today is retained with the record.
Challenging, inter alia, the show cause notice dated 21st May 2024 for cancellation of the petitioner’s registration under the provisions of WBGST/CGST Act, 2017 (hereinafter referred to as the “said Act”), the present writ petition has been filed.
Mr. Chatterjee, learned advocate appearing for the petitioner by drawing attention to the show cause notice submits that the show cause notice is a cryptic one and the same does not disclose any particulars and only Section 29(2)(e) of the said Act has been quoted. He submits that although, the petitioner had, by a notice in writing had called upon the respondents to disclose the particulars in relation to the show cause, such issue is yet to be addressed.
Mr. Siddiqui, learned advocate appearing for the respondents, however, submits that since a representation has already been made by the petitioner, steps would be taken to have such issue addressed.
Having heard the learned advocates appearing for the respective parties and having considered the materials on record, since it appears that the show cause notice dated 21st May 2024 is bereft of any particulars, I am of the view that the respondents should prior to proceeding
2 further on the basis of the show cause, are obliged to make available necessary particulars for the petitioner to respond to the same and to address the issue raised by the petitioner in its aforesaid letter/notice.
In view thereof, while directing the respondents to provide the petitioner necessary particulars in relation to the show cause dated 21st May 2024, I direct the petitioner to file its response to the same within 15 days from the date of receipt of such particulars.
Till such time the particulars to the show cause notice are disclosed to the petitioner in the manner provided hereinabove, the show cause notice dated 21st May 2024 shall not be proceeded further.
It is made clear that the respondents should dispose of the petitioner’s letter/notice appearing at page 29 of the petition, by making over necessary particulars to the petitioner within a period of 4 weeks from the date of communication of this order.
With the above observations and directions, the writ petition being WPA 15466 of 2024 is accordingly disposed of.
All parties shall act on the basis of the server copy of this order duly downloaded from this Court’s official website. (Raja Basu Chowdhury, 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.