M/S Mitsubishi Electric INDIA PVT LTD vs. Union Of INDIA And Ors
Facts
The petitioner, M/s Mitsubishi Electric India Private Ltd., filed a writ petition challenging a show cause notice dated 29.09.2023 issued by the respondent authorities. The notice was issued in view of an order dated 05.12.2022 passed under Section 73(6) of the Central Goods and Services Tax Act, 2017. The petitioner sought to withdraw the writ petition with liberty to respond to the impugned show cause notice. The respondents did not object to this request. The Court noted that the show cause notice itself could have been challenged.
Held
The Court allowed the petitioner to withdraw the writ petition as withdrawn with liberty to respond to the impugned show cause notice dated 29.09.2023. It was clarified that in the response to be filed by the petitioner, it would be at liberty to raise all defences and grounds that would be available to it in accordance with law. The Court further directed that in case the petitioner responds to the show cause notice within a period of two weeks from the date of the order, the adjudicating authority shall take a final decision thereupon within two months thereafter, in accordance with law. The Court noted that the show cause notice itself could have been challenged.
Key Issues
1. Whether the petitioner should be granted liberty to withdraw the writ petition with liberty to respond to the show cause notice dated 29.09.2023, considering that the petitioner is also at liberty to raise all defences available to it in accordance with law. (Mixed question of law and fact, turning on the procedural fairness and the petitioner's right to respond to a show cause notice). Petitioner's Argument: The petitioner sought to withdraw the writ petition with liberty to respond to the show cause notice. No specific arguments were recorded for the petitioner beyond this request. Revenue/State's Argument: The respondents did not object to the petitioner's request for withdrawal with liberty to respond to the show cause notice.
Sections Cited
Section 73(6)
AI-generated summary — verify with the full judgment below
CWP- 25351-
IN THE
M/s Mitsubish Union of India CORAM : H
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HON’BLE MR. JUSTICE DEEPA HON’BLE MS. JUSTICE LAPITA Mr. Rajat Bose, Advocate Ms. Suchini Bhattacharya, Advoc Mr. Ankit Sachdeva, Advocate or the petitioner. Mr. Sourabh Goel, Sr. Standing C Ms. Geetika Sharma, Advocate, or the respondents. Mr. Rajesh Sethi, Senior Standing or respondent No.4. *** BAL, J. (Oral)
earned counsel for the petitio iberty to the petitioner to respond 9.09.2023 issued by the responde Dismissed as withdrawn with libe t is clarified that in the respons s above, petitioner would b nds that would be available to fact that the show cause notic w of the order dated 05.12.2022 ( nder Section 73(6) of the Cent B AND HARYANA AT H 351-2023 (O&M) ecision : 14.05.2026
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