Federation Of Indian Chambers Of Commerce And Industry vs. Union Of INDIA & Ors.

Held

The Court held that the petitioner's sole ground for challenging the order was untenable. The Show Cause Notice was dated 12 February 2021, while the final order was dated 12 July 2021. This factual discrepancy disproved the petitioner's assertion of concurrent issuance. Consequently, the Court found no justification to grant the writs as prayed for. The ratio decidendi is that a factual assertion regarding the dates of issuance of statutory notices and orders must be supported by the record, and if contradicted by documentary evidence, the assertion fails. The writ petition was dismissed, with the petitioner granted liberty to pursue appropriate statutory remedies.

Facts

The petitioner, Federation of Indian Chambers of Commerce and Industry, filed a writ petition challenging an order dated 12 February 2021. The petitioner's primary contention was that the final order, referable to Section 73 of the Central Goods and Services Tax Act, 2017, was issued on the same date as the Show Cause Notice (SCN). However, upon perusal of the record, the Court found this contention to be untenable. The SCN bore Reference No. ZD070221012980V and was dated 12 February 2021. The final order, however, was dated 12 July 2021, as evident from the digital record.

Key Issues

1. Whether the final order under Section 73 of the Central Goods and Services Tax Act, 2017, was issued on the same date as the Show Cause Notice, thereby vitiating the proceedings? The petitioner argued that the final order and the SCN were issued concurrently. The respondents, Union of India & Ors., did not record any specific argument on this point in the judgment, but the Court's finding implies they contested the petitioner's assertion by presenting the correct dates.