Gour Mondal vs. Union Of INDIA And Ors.
Held
The Court held that since a final adjudication order had been passed pursuant to the impugned show-cause notice, and this final order was not part of the writ petition, there was no scope for interference with the show-cause notice. The Court reasoned that the writ petition was filed challenging the show-cause notice, but the subsequent passing of the final order rendered the challenge to the notice itself moot. The ratio decidendi is that a writ petition challenging a show-cause notice will not be entertained when a final order has been passed and is not under challenge, and the petitioner has statutory remedies available against the final order. The Court dismissed the writ petition with liberty to the petitioner to avail the statutory remedy against the final adjudication order.
Facts
The petitioner, Gour Mondal, challenged a show-cause notice dated August 24, 2021, issued by the Superintendent of CGST, Cossipur. During the hearing, the petitioner's counsel informed the Court that a final order had been passed pursuant to the show-cause notice. However, this final adjudication order was not part of the writ petition, and therefore, not the subject of the challenge. The petitioner's reply to the show-cause notice was allegedly not considered before the final order was passed.
Key Issues
1. Whether the High Court, in its writ jurisdiction, can interfere with a show-cause notice when a final adjudication order has been passed subsequently, even if that order is not part of the present challenge? Petitioner's argument: The petitioner argued that the final order was passed without considering their reply to the show-cause notice, implying a procedural irregularity. However, the primary issue revolved around the maintainability of the writ petition against the show-cause notice itself, given the subsequent final order. Revenue's argument: The revenue authorities, represented by the Union of India and the CGST Authority, would likely contend that the writ petition against the show-cause notice is infructuous or premature, as a final order has been passed. They would argue that the petitioner should challenge the final adjudication order through the statutory appellate mechanism.
AI-generated summary — verify with the full judgment below
S/L 17 24.11.2021 Court. No. 2 cm WPA 14937 of 2021 Gour Mondal Vs. Union of India & Ors. (Through Video Conference) Ms. Sweta Mukherjee Ms. M. Banerjee … For the petitioner Mr. Tapan Bhanja … For the Union of India Mr. Bhaskar Prosad Banerjee …. For the CGST Authority In this matter petitioner has challenged the impugned show-cause notice dated 24th August, 2021 issued by the Superintendent of CGST, Cossipur. Learned advocate for the petitioner is fair enough to bring it to the notice of the court at the time of hearing that final order has already been passed pursuant to the impugned show-cause notice though without considering petitioner’s reply to the said show-cause notice but since the final adjudication order is not a part of the writ petition and subject-matter of challenge in the writ petition there is no scope of interference with the impugned show-cause notice and accordingly this writ petition being WPA No.14937 of 2021 is dismissed with liberty to the petitioner to avail the remedy by him under the statute against the final adjudication order. (Md. Nizamuddin, J.)
2
The judgment continues below.
Read the full judgment
A free account opens 10 full GST judgments a month (one account works on both bharattax.net and this site). Re-reading one you have already opened does not count again.
The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.
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.